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NY K81666




January 20, 2004
CLA-2-64:RR:NC:SP:247 K81666

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.20

Mr. William Combs
The Combs Company
16 Oakway Center
Eugene, OR 97401

RE: The tariff classification of footwear from China, Hong Kong or Taiwan.

Dear Mr. Combs:

In your letter dated December 26, 2003 you requested a tariff classification ruling.

You have submitted three half pair samples of below the ankle height waterproof shoes, marked as samples “A, B and C”, with predominately rubber/plastic external surface area uppers (ESAU) and molded rubber/plastic soles. All three sample shoes are the type of footwear that are designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather.

Your sample marked “A” that you state is a men’s shoe has an upper with a predominately rubber upper (ESAU) that includes a stretch neoprene textile surface material ankle collar with a U-throat/instep portion plus sewn-on textile loop eyelets and a lace closure. Your samples marked “B” and “C” respectively are, you state, a men’s and a women’s slip-on shoe, both with predominately rubber external surface area uppers that also have substantial stretch neoprene textile surface material ankle collar and topline portions with sewn-on textile pull-ups tabs.

The applicable subheading for all three of the submitted shoes described above and marked by you as samples “A, B and C” (without any style numbers indicated) will be 6402.99.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface area is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoes you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, these shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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,

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