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NY 895469





April 05, 1994

CLA-2-64:S:N:N8:347 895469

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.99.60

Rod Boast
Montana Traction
145 N.E. 22nd Street
Gresham, OR. 97030

RE: The tariff classification of footwear from Korea.

Dear Mr. Boast:

In your letter dated March 4, 1994, you requested a tariff classification ruling.

The four items you submitted are one-piece molded rubber/plastic boot bottoms. All except the last are lined. The items will be completed in the United States. None of the samples have style numbers or names for us to reference. One of the items is a finished bottom with a treaded outer sole and heel, two others are unfinished bottoms that have outer soles, but no heels or treads, and the fourth is an unfinished bottom with no outer sole at all.

Note that all of these items are considered not legally marked. Three of the samples have cemented-on labels on the outside at the back bearing the marking "Whites Boots, Spokane, WA." They are also marked "Made in Korea" on the outside at the topline. This marking will be covered when the boots are completed in the U.S. Section 134.46 of the Customs Regulations requires that: "In any case in which ... the name of any city or locality in the U.S., ... appears on an imported article ... there shall appear, legibly and permanently, in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning". (Emphasis added)

The "Made in Korea" marking on the samples is not adequate because: 1. It will be covered by the manufacturing in the U.S. 2. It is not in close proximity to the "Spokane, WA." marking.

Classification is based on the condition of the merchandise at the time of importation. Because these boot bottoms are capable of being finished in a number of different ways, which could result in a number of different classifications, we classify them under GRI 3.(c) of the Tariff which states that when an item is classifiable under two or more headings it is classified under the heading which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the finished bottom with treaded outer sole and heel and for the unfinished bottoms that have outer soles will be 6401.99.60, Harmonized Tariff Schedule of the United States (HTS), 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 covering the ankle, designed to be worn over, or in lieu of, other footwear as protection, other. The duty rate will be 37.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the forth item because it is not clear how much additional material and labor is necessary to produce an item saleable to consumers. In particular, it is not clear if a substantial sole will be added in the U.S. and if the import will possess the "essential character of the finished article", HTS, GRI 2(a) noted. Therefore, provide us a description of the additional steps that will typically take place in the U.S., the approximate costs for materials, labor, and direct processing (eg., machinery rental, if any), and a sample of a typical completed item. We believe that with this additional information and sample, together with the return of the sample you now submitted, Customs will be able to rule on this import's classification.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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