CLA-2-64:OT:RR:NC:N4:447
Mr. John D. Russo
MB Sport, LLC
31 Grove Street
New Canaan, CT. 06840
RE: The tariff classification of footwear from China
Dear Mr. Russo:
In your letter dated June 10, 2013 you requested a tariff classification ruling for two styles of women’s footwear.
The submitted sample identified as style GS-8586518, is a women’s molded “waterproof” pull-on boot that has a 100% rubber upper and a rubber or plastics outer sole. The boot is approximately 14 inches in height, does not incorporate a metal toe-cap and is lined with textile material.
The applicable subheading for the women’s waterproof rubber boot will be 6401.92.9060, 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: other footwear: covering the ankle but not covering the knee: other: other: other. The rate of duty will be 37.5% ad valorem.
The submitted sample identified as style GS-8586517, is a women’s closed-toe/closed-heel molded “waterproof” slip-on garden clog with a 100% rubber upper and a rubber or plastics outer sole. The upper is lined with textile material.
The applicable subheading for the women’s waterproof garden clog, style GS-8586517 will be 6401.99.3000, 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/.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they 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,
Thomas J. Russo
Director
National Commodity Specialist Division