The tariff classification of waterproof footwear from China

NY L86053 July 18, 2005 CLA-2-64:RR:NC:SP:247 L86053 CATEGORY: Classification TARIFF NO.: 6401.99.80 Mr. Ted Conlon Fourstar Group Inc. 63 South St., Ste 190 Hopkinton, MA 01748 RE: The tariff classification of waterproof footwear from China Dear Mr. Conlon: In your letter dated June 28, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as Item #61519541, is a women’s one-piece molded rubber/plastic closed-toe, open-heel slip-on clog-like shoe with a molded rubber/plastic outer sole. This open-heeled “garden” shoe has a textile fabric lining, a textile faced footbed insole and it is not designed to keep the wearer’s foot dry. The applicable subheading for the women’s clog-like shoe, identified as Item #61519541, will be 6401.99.80, 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; which does not cover the ankle, which is not designed to be a protection against water, oil or cold or inclement weather; and which does not have a foxing or a foxing-like band. The rate of duty will be Free. We note that the submitted “garden shoe” is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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