CLA-2-64:RR:NC:SP:247
Mr. Stephen S. Spraitzer
George R. Tuttle Three Embarcadero Center, Suite 1160
San Francisco, CA 94111
RE: The tariff classification of footwear from China
Dear Mr. Spraitzer:
In your letter dated December 9, 2008, you requested a tariff classification ruling on behalf of Hi-Tec Sports (USA) Inc., for a shoe identified as “Precision Ultra-Lite CT Wpi.”
The submitted sample is a lace-up, men’s size 9 hiking boot that covers the ankle and has a protective non-metal toe-cap. The boot has an outer sole and upper of rubber/plastics. You state that the boot upper has a nylon mesh material coated with a “plasma technology” identified as “P2i” that renders the material water-proof.
The applicable subheading for style “Precision Ultra-Lite CT Wpi” 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/plastics: Other footwear: covering the ankle: other: 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, other. The general rate of duty will be 37.5 percent ad valorem.
As the result of temporary duty-reduction legislation, style “Precision Ultra-Lite Wpi” is eligible for duty free treatment under subheading 9902.23.76, HTSUS, which provides for men’s footwear (except vulcanized footwear and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper), valued over $20/pair, whose height from the bottom of the outer sole to the top of the upper does not exceed 8 inches, such footwear designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated or laminated textile fabric. 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 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