CLA-2-64:OT:RR:NC:N4:447
Ms. Dilaila Tejada
Transnational Foods 1110 Brickell Avenue, #808
Miami, FL 33131
RE: The tariff classification of footwear from Ecuador, Colombia, Peru.
Dear Ms. Tejada: In your letter dated September 23, 2011 you requested a tariff classification ruling for five styles of “waterproof” boots. The submitted half-pair samples identified as models “LaFiera (#2)” and “Llanera (#4),” are waterproof boots made of injection molded polyvinyl chloride (PVC) which cover the ankle. They do not have a protective metal toe-cap and are not lined.
The applicable subheading for the waterproof boots identified as models “LaFiera (#2)” and “Llanera (#4)” will be 6401.92.6000, 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; which does not have a protective metal toe-cap; which covers the ankle but does not cover the knee; other: having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined. The rate of duty will be 4.6% ad valorem.
The submitted half-pair samples identified as models “LaFiera, (#1)” “Llanera (#3)” and “Pantanera (#5)” are waterproof boots made of injection molded polyvinyl chloride (PVC) which cover the ankle. You state that the boots are designed for use in certain sectors and have provided documentation in support of this claim. The boots are lined with a textile material that is not polyvinyl chloride.
The applicable subheading for the waterproof boots identified as models “LaFiera (#1),” “Llanera (#3)” and “Pantanera (#5)” 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: other footwear: 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 samples are not properly marked with the country of origin. Therefore, if imported as is, they 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,
Robert B. Swierupski
Director
National Commodity Specialist Division