The tariff classification of waterproof footwear from China.

N027242 May 19, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Philip Robinson FedEx Trade Networks Transport & Brokerage, Inc. 850 S. W. 7th Street #100 Renton, WA 98057 RE: The tariff classification of waterproof footwear from China. Dear Mr. Robinson: In your letter dated April 28, 2008, on behalf of Alliance Mercantile, you requested a tariff classification ruling. The submitted sample, identified as article # 67068 “Derri Senior Black,” is a men’s waterproof boot, approximately 15½-inches in height, with an upper and outer sole assembled entirely by a molding process of rubber/plastics materials. You state that this is a non-safety PVC boot made of polyvinyl chloride (PVC) plastic materials. The boot is of the slip-on type and is supported or lined with a textile fabric material that is not polyvinyl chloride. The applicable subheading for the waterproof boot, article # 67068 “Derri Senior Black,” will be 6401.92.9060, Harmonized Tariff Schedule of the United States (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. 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, the footwear 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