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NY I81112

May 8, 2002

CLA-2-64:RR:NC:TA:347 I81112


TARIFF NO.: 6404.19.20

Ms. Julia Suber
ATE Logistics Company
510 Plaza Drive, Suite 2290
Atlanta, GA 30349

RE: The tariff classification of footwear from China

Dear Ms. Suber:

In your letter dated April 18, 2002, on behalf of Smokey Mountain Boots, you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #2064, is a child’s camouflage boot, which covers the ankle. The boot has a predominately textile upper assembled by stitching, consisting of a mostly camouflage pattern textile fabric external surface area that also features a ¾-inch wide leather topline and leather eyelet stays with metal D-ring eyelets and a lace closure. We note that the boot is designed to be protective against cold weather since it has been provided with an insulating lining that a sewn-on label on the boot tongue indicates is made with “Thinsulate Insulation.” It also has a cemented-on unit molded rubber/plastic traction ribbed bottom/outer sole. Your letter states that this boot will be valued between $9.00 and $11.90 per pair, depending on your size ranges for toddler, child and youth.

The applicable subheading for this cold weather boot, Style #2046, will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% 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 boot sample you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, this boot does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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.


Robert B. Swierupski

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