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NY J82862

April 7, 2003

CLA-2-64: RR: NC: TA: 347 J82862


TARIFF NO.: 6401.92.90

Mr. Bernard D. Liberati
Morris Friedman & Company
325 Chestnut St. (Suite 415)
Philadelphia, PA 19106-3883

RE: The tariff classification of footwear from China.

Dear Mr. Liberati:

In your letter dated March 26, 2003, for your client Rich International Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as Item # 10243, is a one-piece molded rubber/ plastic waterproof boot approximately 12-inches in height. The boot has an outsole that has been infused with a coarse-grained material to prevent slipping and is primarily worn as protection against water, oil, grease or chemicals or cold or inclement weather.

The applicable subheading for Item # 10243, will be 6401.92.90, 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, footwear covering the ankle but not covering the knee, in which materials other than polyvinyl chloride (PVC) are used in the construction/lining of the boot. The rate of duty will be 37.5% ad valorem.

We also note that the submitted waterproof boot is not marked with the country of origin. Therefore, if imported as is, the footwear submitted will not meet the country of origin marking requirement 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.”

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.


Robert B. Swierupski

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