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NY N015758




September 7, 2007

CLA-2-64:RR:NC:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.10.0000 ; 6401.92.9060

Ms. Jane Gohar
Superior Brokerage Services, Inc.
2945 Lone Oak Drive
Eagen, MN 55121

RE: The tariff classification of footwear from China.

Dear Ms. Gohar:

In your letter dated August 10, 2007, on behalf of Ergodyne, Inc., you requested a tariff classification ruling for five samples of waterproof boots.

Model “B0001” is a waterproof overboot, approximately 17-inches high, that has an upper and outer sole of rubber/plastics assembled entirely by a molding process. The boot has a polyester textile lining and an adjustable top strap with a plastic buckle.

Model “B0002” is a waterproof overboot, approximately 14-inches high, that has an upper and outer sole of rubber/plastics assembled by a molding process. The boot has a textile lining and a gusseted throat with five adjustable metal snap-down buckles.

Model “B0004” is described as a seamless “Hazmat” boot, approximately 12-inches high, with upper and sole made of, as you state, a heavy gauge, unit molded stretch latex rubber. This slip-on boot is waterproof, it has a textured rubber outsole and it is designed to fit over most shoes.

Model “B0005” is a waterproof slip-on boot, approximately 16-inches high, with an upper and outer sole assembled entirely by a molding process of, you state, PVC plastics materials. The boot has a removable insole and is supported or lined with a textile material lining that is not of polyvinyl chloride.

Model “B0006” is a waterproof slip-on boot, approximately 16-inches high, with an upper and outer sole assembled entirely by a molding process of, you state, PVC plastics materials. The boot also has a protective steel toecap.

The applicable subheading for the four sample boots, identified as Model B0001, Model B0002, Model B0004 and Model B0005, will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), 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 does not have a protective metal toe-cap; which covers the ankle but does not cover the knee other other. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the sample boot, identified as Model B0006, will be 6401.10.0000, HTSUS, 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; and which has a protective metal toe-cap. The rate of duty will be 37.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

We note that the submitted samples are either not marked or incorrectly marked with the country of origin. Therefore, if imported as is, the footwear 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."

We are returning the samples as you requested

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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