CLA-2-64:OT:RR:NC:N4:447
Ms. Margaret Morgenson
Direct Source Marketing
4061 North Maine Street
Racine, WI 53402
RE: The tariff classification of footwear from China
Dear Ms. Morgenson:
In your letter dated January 26, 2010 you requested a tariff classification ruling for men’s boots.
The submitted sample, identified as Style Name “Neoprene Rubber Boot,” is a men’s size 10 over-the-ankle/below-the-knee waterproof pull up boot. The boot is approximately 12 inches in height and does not incorporate a steel toe. In a telephone conversation with our office, you stated that the upper and outer sole is composed of neoprene rubber and that the lining is cotton. The upper is molded to a unit molded outer sole/mid sole by vulcanization (note that vulcanization is a type of molding process). You also request classification of the same style boot measuring 16 inches in height with no steel toe and of a 12 and 16 inch high boot with a steel toe.
The same style boot constructed with a protective metal toe-cap (regardless of boot height), would be classified under subheading 6401.10.0000, HTSUS which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: footwear incorporating a protective metal toe-cap. The rate of duty will be 37.5% ad valorem.
The applicable subheading for Style Name “Neoprene Rubber Boot,” (in both 12 and 16 inch height) will be 6401.92.9060, HTSUS which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: not incorporating a protective metal toe-cap: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5% 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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division