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NY K82540




February 11, 2004
CLA-2-64: RR: NC: SP: 247 K82540

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.92.60 ; 6401.92.90

Mr. Robert Haspray
Deringer Logistics Consulting Group
1 Lincoln Blvd. (Suite 225)
Rouses Point, NY 12979

RE: The tariff classification of footwear from Guatemala.

Dear Mr. Haspray:

In your letter dated January 13, 2004, on behalf of your client Rio Vinyl Interamericana SA, you requested a tariff classification ruling.

You have provided four boot samples for a binding ruling request. The boots identified as “Dinosaurio” are the same version of boot but one is lined and one is not lined. The four submitted samples are described as follows:

Style “Dinosaurio” is an approximately 13 ¼-inches high, waterproof, slip-on boot that is not lined. You identify the boot as having an injection molded polyvinylchloride (PVC) upper and outsole.

Style “Tigre” is an approximately 6 ½-inch high, waterproof, boot that is not lined with a five-eyelet lace closure. You indicate that the boot has an injection molded PVC upper and outsole.

The applicable subheading for the boots identified as Style “Dinosaurio” and Style “Tigre,” will be 6401.92.60, 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; which covers the wearer’s ankle, but does not cover the knee; which does not have a protective metal toe-cap; and in which both the upper’s and outer sole’s external surface areas are over 90% polyvinyl chloride (PVC) plastic, whether or not supported or lined with polyvinyl chloride but not otherwise supported or lined. The rate of duty will be 4.6 % ad valorem.

Style “Delfin” is a child’s 7 ½-inches high, waterproof, slip-on boot with a 100% polyester liner. You have provided information indicating that the boot has an injection molded PVC upper and outsole.

Style “Dinosaurio” is an approximately 13 ¼-inches high, waterproof, slip-on boot with a 100% polyester liner. You indicate that the boot has an injection molded PVC upper and outsole.

The applicable subheading for the boots identified as Style “Delfin” and Style “Dinosaurio,” will be 6401.92.90, HTS, which provides for waterproof footwear with soles and uppers of rubber or plastics, the upper’s of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which covers the wearer’s ankle, but does not cover the knee; which does not have a protective metal toe-cap; and which is lined or supported by material other than polyvinyl chloride. The rate of duty will be 37.5% ad valorem.

We also note that the submitted boot samples are marked with the phrase “Hecho en Guatemala,” which is not acceptable for marking purposes. The name of the country of origin of the article should be preceded by “Made in,” “Product of,” or other similar words (i.e. “Made in Guatemala”). Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoes 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,

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