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NY J86526

July 10, 2003

CLA-2-64: RR: NC: TA: 347 J86526


TARIFF NO.: 6401.92.90

Mr. Gene Schwam
Air Cargo Brokerage Company
7278 N.W. 58th Street
Miami, FL 33166

RE: The tariff classification of footwear from China.

Dear Mr. Schwam:

In your letter dated June 25, 2003, on behalf of your client, Sandy’s Discount Shoes, you requested a tariff classification ruling.

The submitted half pair sample, identified as style M-346, is a molded rubber/plastic, waterproof, slip-on boot. The boot is approximately 15 ½-inches in height, has a textile material liner and a unit-molded rubber/plastic outsole.

The applicable subheading for the boot identified as style M-346, will be 6401.92.90, Harmonized Tariff Schedule of the United States (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, footwear covering the ankle but not covering the knee, in which materials other than polyvinyl chloride (PVC) are used in the construction/lining of the boot. The rate of duty will be 37.5% ad valorem.

We also note that the submitted waterproof boot is not marked with the country of origin. Therefore, if imported as is, the footwear submitted will not meet the country of origin marking requirement 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.”

We are returning the sample 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 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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