CLA-2-64:RR:SP:247
Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Avenue
Potomac, MD 20854-3334
RE: The tariff classification of footwear from China
Dear Mr. Crain:
In your letter dated May 10, 2007, you requested a tariff classification ruling on behalf of Cougar Shoes for a boot with an outer sole and upper of rubber/plastics material. You have submitted a sample identified as “Yamaha Polar Boot” that is a man’s protective cold-weather boot. You indicate that the boot has an upper that is over 90 percent rubber/plastics including accessories or reinforcements. You state that the unit molded outer sole overlaps the upper in excess of ¼ inch around 32 percent of the boot’s perimeter. In this regard, the boot does not have a foxing or foxing-like band
The applicable subheading for style “Yamaha Polar Boot” will be 6402.91.4010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “protective” footwear with outer soles and uppers of rubber/plastics: other: having uppers of which over 90 percent of the external surface area is rubber/plastics including accessories or reinforcements, not having a foxing or foxing-like band and having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching. The rate of duty will be 6 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