The tariff classification of footwear from China

N028473 May 27, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Mr. Anthony LoPresti S.J. Stile Associates Ltd. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of footwear from China Dear Mr. LoPresti: In your letter dated May 14, 2008, you requested a tariff classification ruling on behalf of Stretch-O-Rama for a waterproof ladies boot.       The submitted sample, identified as style SG Conn 101 is a waterproof boot that covers the ankle but not the knee. You state that the outer sole is “hard plastic” and the upper is identified as PVC (polyvinyl chloride). The applicable subheading for the boot 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/plastics: Other footwear: covering the ankle but not covering the knee: other, other. The general rate of duty will be 37.5 percent 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, it 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