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NY K85103

May 3, 2004
CLA-2-64:RR:NC:SP:247 K85103


TARIFF NO.: 6404.19.20

Mr. Bill Julich
Delmar International
147-55 175th Street
Jamaica, NY 11434

RE: The tariff classification of footwear from China

Dear Mr. Julich:

In your letter received April 14, 2004, on behalf of Edelman Shoes, you requested a tariff classification ruling.

The submitted half pair sample is a women’s pull-on cold weather boot identified as Style #SWO161. The boot is approximately 14 inches high and has an upper with an external surface area that is predominately of, as you state, knit wool textile material. The boot upper also has a sewn-on suede leather mudguard and heel portion, a thick, plush synthetic fur lining designed to provided protection against cold, and a sewn and cemented-on unit molded rubber/plastic cupsole bottom. You state that the boot will be valued at over $12 per pair.

The applicable subheading for this boot identified as Style #SWO161 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 sample boot 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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