The tariff classification of footwear from Belgium

N234282 November 9, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6401.10.0000, 6401.92.90 Ms. Stacey Nesseth Red Wing Shoe Company 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of footwear from Belgium Dear Ms. Nesseth: In your letter dated October 9, 2012 you requested a tariff classification ruling. The submitted half-pair sample identified as item # “USrubber,” is a waterproof slip-on boot with a rubber of plastics injection molded outer sole and upper that covers the ankle but not the knee. The boot is approximately 16 inches in height and incorporates a steel toe cap for protection. You also request classification of the same style boot with no steel toe cap. You suggest that the boot with the metal toe-cap be classified under subheading 6401.92.9030 as work footwear. We agree with this classification to the eighth digit only because you have not provided any documentation to substantiate your claim that the boot is to be used by those employed in a workplace industry. The applicable subheading for the waterproof boot, item # “USrubber,” will be 6401.10.0000, 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: footwear incorporating a protective metal toe-cap. The rate of duty will be 37.5% ad valorem. The applicable subheading for the same style boot with no steel toe cap will be 6401.92.90, 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: not incorporating a protective metal toe-cap: covering the ankle but not covering 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, 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 Stacey Kalkines at (646) 733-3042. Sincerely, Thomas J. Russo Director National Commodity Specialist Division