CLA-2-64:OT:RR:NC:N4:447
Ms. Michele R. Lysik
Bran & Sceolan Designs
380 Merrow Road
Coventry, CT 06238
RE: The tariff classification of footwear from Russia Dear Ms. Lysik: In your electronic ruling submitted on April 26, 2011 you requested a tariff classification ruling. The illustrative sample identified by you as a “unisex rubber galosh,” is a closed toe/heel slip-on waterproof galosh which has an outer sole and upper of one-piece molded rubber construction. You state that the principal use of this galosh is to be worn over the “Valenti boot” to protect it from wet weather.
The applicable subheading for the “unisex rubber galosh” will be 6401.99.3000, Harmonized Tariff Schedule of the United States (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; which does not cover the ankle or knee; 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: designed for use without closures. The rate of duty will be 25% 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/.
With regard to its proper marking with the country of origin, the Code of Federal Regulations (C.F.R.) section 134.11 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."
The merchandise in this ruling is not subject to the application of a free trade program/agreement.
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