The tariff classification of waterproof footwear from China

NY L85595 June 23, 2005 CLA-2-64:RR:NC:SP:247 L85595 CATEGORY: Classification TARIFF NO.: 6401.92.90 Mr. Brian Ryu Pro Line Manufacturing Co. 901 Murray Road East Hanover, NJ 07936 RE: The tariff classification of waterproof footwear from China Dear Mr. Ryu: In your letter dated June 10, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #SHBT-01 “White Shrimp Boot,” is an injection molded waterproof boot approximately 16-inches high. You state that this waterproof boot has a polyvinyl chloride upper and outer sole and a nylon textile lining. We note that this injection molded polyvinyl chloride plastic boot covers the wearer’s ankle but does not cover the knee, is the slip-on type without closures and has been assembled entirely by a molding or cementing process. We also note that this boot has a textile material inner lining that is not made of polyvinyl chloride. The applicable subheading for the “White Shrimp Boot” Style #SHBT-01, will be 6401.92.90, 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 by molding or cementing); in which the upper is attached to the sole or midsole by a “molding” process (note that vulcanization is a type of molding); in which all the significant pieces of the upper are joined to each other by a “molding” process or cementing; which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; and which is lined or supported by material other than polyvinyl chloride. The rate of duty will be 37.5% ad valorem. The submitted sample boot is not marked with the country of origin. Therefore, if imported as is, the boot will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the boots will 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.” 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