The tariff classification of footwear from China.

NY L81754 January 10, 2005 CLA-2-64:RR:NC:247: L81754 CATEGORY: Classification TARIFF NO.: 6402.91.40 Mr. Robert B. Silverman Grunfeld, DeSiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, NY 10022-4000 RE: The tariff classification of footwear from China. Dear Mr. Silverman: In your letter dated December 23, 2004, you requested a tariff classification ruling on behalf of BBC International, Ltd, for a rubber/plastics protective boot identified as “Sporto Moon Boot”. The boot covers the ankle, has an upper of which over 90 percent of the external surface area is rubber or plastics and does not have a foxing or foxing-like band. The boot is designed to be a protection against water or cold or inclement weather but has an upper which from a point 3cm above the top of the outer sole 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, in this regard it satisfies the exception to the exclusion of protective footwear in subheading 6402.91.40, Harmonized Tariff Schedule of the United States, (HTS). The applicable subheading for “Sporto Moon Boot” will be 6402.91.40, HTS, which provides for footwear with outer soles and uppers of rubber/plastics, other, covering the ankle, other, having uppers of which over 90 percent of the external surface area including accessories or reinforcements is rubber or plastics, not having a foxing or foxing-like band applied at the sole and overlapping the upper, and meeting the exception to the exclusion of protective footwear in subheading 6402.91.40. The general rate of duty will be 6 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division