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NY R00895

October 25, 2004

CLA-2-64:RR:NC:SP:247 R00895


TARIFF NO.: 6401.99.30

Mr. Brian Ryu
Pro Line Mfg., LLC
901 Murray Road
East Hanover, NJ 07936

RE: The tariff classification of footwear from China

Dear Mr. Ryu:

In your letter dated October 4, 2004 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #151TAN, is a slip-on, waterproof shoe that does not cover the wearer’s ankle. This slip-on shoe has a predominately rubber/plastic upper that is assembled by molding and/or cementing processes and includes a 1-inch wide textile fabric laminated over neoprene rubber ankle collar. The shoe, as you state, is designed to provide protection against penetration by water and it has a molded and/or cemented-on, calendared rubber/plastic outer sole that overlaps the upper by a height of more than ¼-inch.

The applicable subheading for this shoe, identified as Style #151TAN, will be 6401.99.30, 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 does not cover the ankle; which is designed to be a protection against water, oil or cold or inclement weather; and which is designed to be used without closures. The rate of duty will be 25% ad valorem.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoe you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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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