United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K82120 - NY K82166 > NY K82126

Previous Ruling Next Ruling
NY K82126




December 30, 2003
CLA-2-64:RR:NC:247: K82126

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.20

Mr. Roger Crain
Customs Science Services, Inc.
11901 Reynolds Avenue
Potomac, MD 20854-3334

RE: The tariff classification of footwear from Italy

Dear Mr. Crain:

In your letter dated December 23, 2003, you requested a tariff classification ruling on behalf of Tecnica USA. The sample referred to as “Tecnica Moonboot” is a boot with a combination textile and plastic upper and an outer sole of rubber or plastics. The boot covers the ankle and is secured by a lace-up and drawstring closure system. You state that the boot does not have a foxing or foxing-like band and opine that the boot is not “protective.”

Treasury Decision (TD) 93-88, FOOTWEAR DEFINITIONS dated October 25, 1993 provides that footwear that is a “protection” against cold or inclement weather includes all items lined with thinsulate, fleece or foamed plastic which, uncompressed, is more than ½ inch think. You state that the cellular rubber/plastic lining in the “Tecnica Moonboot” has very little insulating power. However, it measures over ½ inch in thickness in its uncompressed condition. In this regard the boot is “protective” for footwear classification purposes.

The applicable subheading for the “Tecnica Moonboot” will be 6404.19.20 Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material, other, footwear 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. The general rate of duty will be 37.5 percent ad valorem.

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,

Previous Ruling Next Ruling

See also: