CLA-2-64:RR:NC:SP:247
Mr. Andrew Blight
311 Industries, Inc.
434 Airport Rd.
Endicott, NY 13760
RE: The tariff classification of footwear from China
Dear Mr. Blight:
In your letter dated January 13, 2009 you requested a classification ruling for two versions of a hunting boot with a scent blocking element built in. You identify the boots as Style KBHIN (insulated with wool) and Style KBH.
The submitted sample is a below-the-knee boot with an outer sole and upper of predominantly rubber/plastics. The boot has various camouflage textile material overlays cemented to the upper. The boot is waterproof with the exception of an approximately 3” high textile material collar sewn to the top line of the boot. While not “waterproof” for tariff classification purposes, both the insulated and non-insulated version of the boot are 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.
The applicable subheading for both Style KBHIN and KBH will be 6402.91.5020, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: 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 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/.
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