CLA-2-64:OT:RR:NC:N4:447
Mr. Juno Yoon
Pro Line Manufacturing Co.
186 Parish Drive
Wayne, NJ 07470
RE: The tariff classification of protective footwear from China
Dear Mr. Yoon:
In your letter dated August 29, 2011, you requested a tariff classification ruling.
Style 88902BRN is a woman’s cold weather boot, approximately 10-inches in height, with a rubber/plastics material upper assembled by functional stitching and with a rubber/plastic sole. The boot is insulated against the cold with a thick fake fur textile lining surrounding the foot and calf, with a lace-up closure in the front. The boot has an upper that is over 90 percent rubber or plastics with all accessories or reinforcements included. It does not have a foxing or a foxing-like band and although it is designed to be “protective” against cold weather, it meets the construction requirements for the protective exclusion exception in subheading 6402.91.40, Harmonized Tariff Schedule of the United States (HTSUS). This boot has an upper which from a point 3 cm above the top of the outer sole is entirely of stitched construction.
The applicable subheading for style number 88902BRN, a woman’s boot will be 6402.91.4050, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); which has an upper that is entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching. The rate of duty will be 6% 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.” You may wish to discuss the proper method of marking with the Customs and Border Protection Import Specialist.
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