CLA-2-64:RR:NC:TP:347 C81670
Mr. Jeff Pratt
Lewis Creek Co.
1 Pine Haven Shore Road
Shelburne, VT 05482
RE: The tariff classification of five rubber boots from France
Dear Mr. Pratt:
In your letter dated November 5, 1997, you requested a tariff classification ruling.
You have submitted samples for five boots which you state are all made with rubber/plastic uppers and outer soles. All boots are of molded construction and are considered waterproof footwear, with uppers that are fixed to the soles by a cementing or glueing process. Style "Delta" is a boot which extends above the knee and is lined with a textile material. Styles "Cirrus," "Vega," and "Chasseur" are all designed with closures and all three boot shafts extend above the ankle but not above the knee. Styles "Cirrus" and "Vega" are lined with a textile fabric and style "Chasseur" contains a leather lining. Style "Croccus" is a slip-on shoe which does not cover the ankle and is lined with a textile material. It is designed without closures. All boots also feature the name "Le Chameau."
The applicable subheading for style "Delta" will be 6401.91.00, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with outer soles and uppers of rubber or plastic, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, footwear covering the knee. The rate of duty will be 37.5% ad valorem. The applicable subheading for styles "Cirrus," "Vega," and "Chasseur" will be 6401.92.90, HTS, which provides for waterproof footwear with outer soles and uppers of rubber or plastic, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, footwear covering the ankle, but not covering the knee, in which materials other than polyvinyl chloride (PVC) are used in the construction of the boot. The rate of duty will be 37.5% ad valorem. The applicable subheading for style "Croccus" will be 6401.99.30, HTS, which provides for waterproof footwear with outer soles and uppers of rubber or plastic, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, designed for use without closures, which does not extend above the ankle. The rate of duty will be 25% ad valorem.
We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the boots 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."
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 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division