CLA-2-64: RR: NC: TA: 347 J83154
Ms. Mary E. Keller
Exel Global Logistics Inc.
2151 Southpark Dr., Suite 01
Hebron, KY 41048
RE: The tariff classification of footwear from China.
Dear Ms. Keller:
In your letter dated March 31, 2003, on behalf of your client West Chester Holdings, Inc., you requested a tariff classification ruling.
The submitted two boot samples are described as follows:
Style # 8300 – is a molded rubber/plastic, waterproof, slip-on boot. The boot is approximately 16 ½-inches in height, has a textile material liner, a padded insole, a protective steel toe-cap and a unit-molded rubber/plastic outsole.
The applicable subheading for the boot identified as Style # 8300, will be 6401.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, the upper’s of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, and which have a protective metal toe-cap. The rate of duty will be 37.5% ad valorem.
Style # 8400 - is a one-piece molded rubber/plastic, waterproof, slip-on boot approximately 12-inches in height. The boot has an outsole that has been infused with a coarse-grained material to prevent slipping and is primarily worn as protection against water, oil, grease or chemicals or cold or inclement weather.
The applicable subheading for the boot identified as Style # 8400, will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), 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 covering the ankle but not covering the knee, in which materials other than polyvinyl chloride (PVC) are used in the construction/lining of the boot. The rate of duty will be 37.5% ad valorem.
We also note that waterproof boot identified as Style # 8400, is not marked with the country of origin. Therefore, if imported as is, the footwear submitted will not meet the country of origin marking requirement 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.”
We are returning the boot samples as requested.
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