CLA-2-64:RR:SP:247
Ms. Sonya K. Linger
Rocky Brands
39 East Canal Street
Nelsonville, OH 45764
RE: The tariff classification of footwear from China.
Dear Ms. Linger:
In your letter dated August 4, 2008, you requested a tariff classification ruling for a men’s boot identified as Style 417-3.
The submitted sample is a man’s size 9 waterproof vulcanized boot with a sewn-on shaft made of neoprene textile material and leather. You have not provided a percentage measurement identifying the component material of the upper comprising the greatest external surface area (ESAU). Visual examination of the sample indicates that rubber/plastics comprise the component material having the greatest ESAU.
The applicable subheading for Style 417-3 will be 6402.91.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of predominantly rubber and/or plastics: other: covering the ankle: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, for men. The rate of duty will be 37.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
As you note, the submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division