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NY E81612

May 21, 1999

CLA-2-64:LA:S:T:1:4:D27 E81612


TARIFF NO.: 6404.19.80

Roman Tekle
Fritz Companies, Inc.
9800 La Cienega Blvd., 12th Floor
Inglewood, CA. 90301-2063

RE: The tariff classification of women’s textile boots from China

Dear Mr. Tekle:

In your letter dated April 30, 1999, on behalf of Dynasty Footwear, you requested a tariff classification ruling.

You included a sample identified as style L21027 that is a woman’s boot with a side zipper and a functional buckle and strap at the ankle. The material of the upper is identified as a flannel stretch polyurethane, which is considered a textile material. The sole is rubber/plastic. The price per pair is $11.25.

The applicable subheading for this boot will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface, not including accessories or reinforcements, is predominately textile; which is other than athletic footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; which is not an open toe or open heel or slip-on; which is ten percent or more by weight of rubber and/or plastics; which is valued over $6.50 per pair but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20 percent ad valorem.

The submitted sample is not marked with the country of origin. If imported as is, this boot will not meet the country of origin marking requirements of 19 U.S.C. 1304, and will therefore 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.”

The sample is being returned as requested.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Irene Jankov
Port Director

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