CLA-2-64:RR:NC:247: L83296
Mr. Peter Jay Baskin
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: The tariff classification of footwear from China
Dear Mr. Baskin:
In your letter dated March 3, 2005 you requested a tariff classification ruling on behalf of Rallye Footwear, Inc.
You have submitted a one-piece molded rubber/plastic boot bottom, designated as “No. WJ01.” The item is commonly referred to as a “Bean boot” bottom. This item does not cover the ankle and is commonly imported into the United States where a “collar” of various heights and materials is attached thereby finishing the item for sale to retail customers. While “unfinished” in it’s imported condition, the item exhibits the essential character of completed footwear in that it possesses a complete outer sole as well as a substantially complete upper and is classified in subheading 6401-6405, Harmonized Tariff Schedule of the United States, (HTS). What distinguishes your submission from other “Bean boot” bottoms is that a hole of approximately 1-1/4 inch by approximately 3/16 inch has been punched out of the heel area of the outer sole thereby rendering the item non-waterproof.
The applicable subheading for the boot bottom designated “No. WJ01” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not "sports footwear"; not covering the ankle; having uppers of which over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band; and is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% ad valorem.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, 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