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NY N021860




January 25, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.92.9060

Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of waterproof footwear from China

Dear Ms. Fox:

In your letter dated January 10, 2008, on behalf of Tellas Ltd., you requested a tariff classification ruling for a women’s “rubber boot.”

The submitted sample identified as style LT750025, is a women’s waterproof slip-on boot, approximately 16 inches in height with a 2-inch high heel. The boot has an outer sole and an upper of rubber/plastics material and is assembled entirely by a molding process such as vulcanization and/or cementing. You state in your letter that the upper consists of both a rubber foot portion and a mostly textile canvas material shaft portion, with the textile shaft portion being predominant. However, we note that the shaft portion of this boot upper consists of a woven textile fabric with a covering external layer of rubber or plastic that is both tactile and visible.

HTSUS Chapter 64 Note 3(a) states,for the purposes of the chapter, the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye and for the purposes of this provision, no account should be taken of any resulting change of color. Therefore, this waterproof boot has an upper of rubber and/or plastics for footwear classification purposes and not an upper that is mostly of a textile fabric, as your letter incorrectly asserts.

The applicable subheading for the women’s boot, style LT750025, 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.

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/.

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."

We are returning the sample 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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