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NY I88156

November 22, 2002



TARIFF NO.: 6401.99.60, 6406.10.9040

Mr. Larry Kruty
Rallye Footwear Inc.
10310 Boul. Ray-Lawson
Ville d’Anjou, Qc H1J 1M1

RE: The tariff classification of footwear parts from China.

Dear Mr. Kruty:

In your letter dated November 6, 2002, you requested a tariff classification ruling for four items that you are considering importing from China. You describe the items as:
a) Summit Liner: consisting of a tricot and foam with a corduroy collar and felt insole. Denver Liner: consisting of man-made material and will. Summit Upper Style 421B: an nylon backed upper with leather back strap, skirt and d-rings. Summit Rubber Boot Shell: a 100% rubber boot shell with a cotton liner moulded on in the inside and a steel shank.

Both “Summit Liner” and “Denver Liner” are textile boot liners. “Summit Upper, Style 421B” is a textile boot shaft. The applicable subheading for all three items will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS) which provides for parts of footwear, other, uppers and parts thereof, other, of textile materials other than cotton, of man-made fibers. The general rate of duty will be 5.4 percent ad valorem.

These items fall within textile category designation 669. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

“Summit Rubber Boot Shell” is a rubber boot bottom. The item has a finished outer sole and an unfinished upper that covers the top and sides of the foot. The essential character of this item if footwear. The applicable subheading will be 6401.99.60 (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, other footwear, other, designed to be worn over, or in lieu of, other footwear as a protection against water, other. The rate of duty will be 37.5 percent ad valorem.

The submitted samples are 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 items 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 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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