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NY I80920

May 10, 2002

CLA-2-64:RR:NC:TA:347 I80920


TARIFF NO. 6404.19.90

Ms. Joanne Muro
Global International, Inc.
155-06 So. Conduit Avenue
Jamaica, NY 11434

RE: The tariff classification of footwear made in China.

Dear Ms. Muro:

In your letter dated April 24, 2002 you requested a classification ruling on behalf of Elimitrax. You have submitted a sample identified in a brochure as “The Patented Elimitrax Over Boot System.” The item is composed of a two-piece overshoe designed to be worn over a hunters clothing and boot as an odor barrier. You state that there is also a carrying case for this product which fits onto a belt so the hunter can carry the item until he is ready to use it. It is made of the same material as the upper portion and closes with a zipper. It can only be used to fit this product and the two items are sold together. You have not provided a sample of the carrying case. The submitted brochure describes the system as follows:

The patented Elimitrax over boot system uses new plastics technology to create a sole that is totally and completely odorless. The pull on component also uses a new plastic coating technology to create totally odorless barrier between the hunter and environment. Elimitrax protects you where it counts most, from ground level up to the users thigh. Now you can hunt confidently, knowing that you are leaving absolutely no ground scent, even the taller foliage or CRP grass that you have walked through remain as if you were never there.

The submitted sample is composed of a thigh-height camouflage textile leg and foot covering and a plastic strap-on foot-covering bottom designed to be in contact with the ground. The two components, essentially an outer sole and upper when combined together for use, imported together comprise “footwear.” The imported item complete with carrying case is a composite good with the essential character imparted by the footwear. The applicable subheading for the Elimitrax system will be 6404.19.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of textile, other, valued over $12/pair. The rate of duty will be 9 percent ad valorem.

In a telephone conversation between Mr. Scott Witlock of Elimitrax and National Import Specialist Richard Foley, Mr. Witlock raised the issue of importing the textile upper component and the rubber/plastics bottom separately. If imported separately, the applicable subheading for the textile upper component will be 6307.90.9889 (HTS) which provides for other made up textile articles, other, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the rubber/plastics bottom component will be 6402.99.60 through 6402.99.90 depending upon the value which has not been determined. A sample of the carrying case along with a detailed description of the polyurethane coating process performed on the polyester/cotton fabric is necessary before a classification ruling can be provided for that component.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, 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."

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 you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.


Robert Swierupski

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