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PD I82572

June 7, 2002

CLA-2-64:CO:CH:JJB D10 I82572


TARIFF NO.: 6402.91.50

Natisha Craig
Wal*Mart Stores, Inc.
Mail Stop #0410-L-32
601 N. Walton
Bentonville, Arkansas 72716-0410

RE: The tariff classification of a pair of men’s boots from China

Dear Ms. Craig:

In your letter dated May 23, 2002, you requested a classification ruling of a pair of men’s boots from China.

You included a sample pair of boots, identified as style number TCJ-7042, the Men’s Camo Shaft Duck Boot-Whitetail.

It is a men’s boot, covering the ankle, of a style sometimes referred to as a duck type of boot. The boot bottom is a molded, waterproof piece of rubber or plastics. So, this boot has an outer sole of rubber or plastics. Stitched to this boot bottom is a textile piece that surrounds the wearer’s ankle area. There is also a large heel collar of rubber or plastics sewn on the top of the textile piece. Based on our examination of the sample and our rough calculations of external surface area, it is apparent that this boot has an upper whose external surface area, the area that covers the top and sides of the foot, is predominately rubber or plastics. Also, it is obvious that the external surface area of the upper is less than 90 percent rubber or plastics. This boot will give the wearer added protection against water, cold, or inclement weather.

The applicable subheading for pair this of boots, identified as style number TCJ-7042, the Men’s Camo Shaft Duck Boot-Whitetail, will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately rubber and/or plastics: in which the outer sole's external surface is predominately rubber and/or plastic: in which there is no protective metal toe cap: in which the top of the upper covers the wearer's ankle bone: in which the upper's external surface is not over 90 per cent rubber and/or plastics, and which is considered to be protection against water, oil, grease or chemicals or cold or inclement weather. The duty rate will be 37.5%.

Although these boots are marked with the country of origin, there is a tag also included with the boots that will apparently be sold in the retail packaging with the boots. This tag bears the location of “West Point, MS 39773.” Therefore, this pair of boots sold at retail with this tag will be considered not legally marked under the provisions of 19 CFR 134.46, which states “In any case in which. . .the name of any city or location in the United States, . . .appears on an imported article. . .there shall appear legibly and permanently in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by ‘Made in,’ ‘Product of,’ or other words of similar meaning.”

The sample pair of boots is being returned 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 this ruling letter should be attached to 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. If you have any questions regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 646/733-3042.


Robyn Dessaure Port Director

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