The tariff classification of disposable shoe covers from China

N094217 February 16, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.:     6401.99.3000 Mr. Ryan Burkes Spellbound Development Group16902 Millikan Avenue Irvine, CA 92606 RE:     The tariff classification of disposable shoe covers from China Dear Mr. Burkes:In your electronic ruling request submitted on January 28, 2010 you requested a tariff classification ruling for a “disposable” shoe cover identified as “Squidders.” Since it was difficult to classify this item based upon the descriptive and illustrative information submitted, we requested that you provide a sample, to which you complied. You state that the sample is a unisex “disposable” safety slip-on shoe cover composed of one piece molded rubber that is worn over an existing shoe. You describe the shoe cover as being designed as a temporary solution in wet and greasy environments and to protect workers against slips and falls. In response to a telephone inquiry from our office, you stated that the intended market is geared toward the food service industry such as fast food establishments and restaurants. These “disposable” shoe covers will be available in three sizes to fit all and will not have a right or left shoe; each shoe cover will fit either foot. The F.O.B. value is $3.25/pair. You suggest a tariff classification under subheading 6402.99.3171, HTSUS which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: not incorporating a protective metal toe-cap: having uppers of which over 90 percent of the external surface area is rubber or plastics: other: other: other. We disagree with this classification.  The applicable subheading for “Squidders” shoe covers will be 6401.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with outer soles and uppers of rubber/plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other footwear: other: other: designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: designed for use without closures. The rate of duty will be 25 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/. Although the submitted sample is marked “China” on the inside heel of the shoe cover, it is difficult to read and is not preceded by the words “Made in” or “Product of” pursuant to 19 CFR 134.46. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Section134.46, Customs Regulations (19 CFR 134.46), provides that: In any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning. 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 Stacey Kalkines at 646-733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division