CLA-2-64:OT:RR:NC:N4:447
Ms. Carol Robertson
Carmichael International Service 533 Glendale Blvd.
Los Angeles, CA 90026-5097
RE: The tariff classification of waterproof footwear from China
Dear Ms. Robertson: In your letter dated May 8, 2012 you requested a tariff classification ruling on behalf of your client, Renaissance Imports, Inc. The submitted half-pair sample identified as style CW17497 “PVC Fashion Rain Boot,” is a one-piece waterproof boot which is approximately 12 inches in height and has an upper and outer sole assembled entirely by a molding process of PVC rubber or plastics materials. You state that this molded boot should be classified under subheading 6401.92.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in pertinent part; soles and uppers of polyvinyl chloride (PVC). We note that the boot’s “sock” (which is considered a “lining” for tariff purposes) covers the entire interior surface of the boot and is a textile fabric material that is not polyvinyl chloride. Since subheading 6401.92.6000 (HTSUS) also requires that all linings or support must be of polyvinyl chloride, classification of this boot will be elsewhere. The applicable subheading for the rain boot identified as style number CW17497 “PVC Fashion Rain Boot” 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; which does not have a protective metal toe-cap; which covers the ankle but does not cover 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,
Thomas J. Russo
Director
National Commodity Specialist Division