CLA-2-64:RR:NC:TA:347 G88764
Ms. Christina McCarthy
Coppersmith, Inc.
760 Bonnie Lane
Elk Grove, IL 60007
RE: The tariff classification of footwear from China
Dear Ms. McCarthy:
In your letter dated March 27, 2001, on behalf of ZM International, you requested a tariff classification ruling.
The submitted samples, identified by you as four pairs of children’s size “Rainboots”, no style numbers indicated, are all waterproof boots which have been assembled by molding or cement bonding and/or vulcanizing processes and have uppers and outer soles of rubber. All four boots are of the slip-on type, without closures and have uppers that will cover the wearer’s ankle but will not cover the knee. They have similarly constructed, molded rubber/plastic uppers and outer soles, all approximately 6-inches high, differing only in colors and all have molded-in eye and facial features of cute bugs (ladybug, bee, butterfly) and a happy faced puppy dog. The boots also all have the logo “Raindear” molded on the outside facing shaft portion of their uppers. We note that these children/toddler size boots are not packaged in shoeboxes, but are packaged ready for retail sale in clear, flimsy, see through vinyl plastic bags, two with snap closures and two with pull cinch closures, which are sized to contain the pair of boots and are not intended for use other than as ordinary packaging.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.
These boots are all marked with a self adhesive paper label bearing the country of origin marking “Made in China” merely stuck onto the bottom of the boot’s irregularly faced molded rubber outer sole. We note that the method of marking on these boots does not satisfy the requirement that the imported article be permanently marked in such a manner as the nature of the article will permit. Section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. However, the location of this marking label on an irregular surface instead of a flat one and the lack of any truly strong adhesive materials used does not support our finding that this paper stick-on label will remain “permanently” affixed by the time it gets to the ultimate purchaser. We note that even on some of the sample boots submitted for this ruling, the stick-on labels have already fallen off or are just partially stuck on to the rubber sole surfaces. We therefore do not consider these boots to be permanently marked in such manner as the nature of the article will permit and we will consider them not to be legally marked if so imported.
The applicable subheading for the four pairs of rubber “Rainboots” as described above, will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes (but may be assembled by ways other than those mentioned, such as molding or cementing); in which the upper is attached to the sole or midsole by a molding process; in which all the significant pieces of the upper are joined to each other by a molding process (such as cementing, vulcanization, etc.); which does not have a protective metal toe-cap; and which covers the wearer’s ankle but not the knee. The rate of duty will be 37.5% ad valorem.
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 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division