CLA-2-64:RR:NC:SP:247
Ms. Steve Crisafi
Daco Corp.
P.O. Box 55
Pismo Beach, CA 93448
RE: The tariff classification of footwear from China
Dear Ms. Crisafi:
In your letter dated October 27, 2008 you requested a classification ruling for a rain boot identified with a hang-tag indicating “Child’s Rain Pocket Boot Hi (C07S021).”
The submitted sample is a mid-calf boot with an outer sole and upper of rubber/plastics. The boot has plastic grommets at the top with decorative textile laces attached. Visual examination of the boot indicates that the external surface area of the upper is over 90 percent rubber/plastics (including accessories or reinforcements). The upper of the boot is assembled by stitching with exterior TPU heat applied tape. The boot is therefore not “waterproof” footwear for tariff classification purposes however, it is protective against water.
The applicable subheading for the item identified as “Child’s Rain Pocket Boot Hi (C07S021)” will be 6402.91.4061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area is rubber/plastics, not having a foxing or foxing-like band. The footwear is 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. Despite the “protective” nature of the boot, the upper has no molded construction from a point 3cm above the top of the outer sole and is formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching. It therefore meets the exception to the exclusion of protective footwear under subheading 6402.91.40. The duty rate will be 6 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/.
The submitted sample is not properly 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."
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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