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NY L82880

March 24, 2005

CLA-2-64:RR:NC:247: L82880


TARIFF NO.: 6402.91.40

Ms. Patty Gibson
The Stride Rite Corporation
91 Spring Street
Lexington, MA 02421

RE: The tariff classification of footwear from China.

Dear Ms. Gibson:

In your letter dated March 10, 2005, you requested a tariff classification ruling for two rubber/plastics protective children’s light-up boots identified as “Winter Wonderland Boots.” You state that the boy’s model is identified as style no. 2321841M and the girl’s model is identified as style no. 3321999. The boots cover the ankle, have uppers of which over 90 percent of the external surface area is rubber or plastics and do not have a foxing or foxing-like band. The boots are designed to be a protection against cold or inclement weather. They have uppers which from a point 3cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching. In this regard they satisfy the exception to the exclusion of protective footwear in subheading 6402.91.40, Harmonized Tariff Schedule of the United States, (HTS).

The applicable subheading for the “Winter Wonderland Boots” will be 6402.91.40, HTS, which provides for footwear with outer soles and uppers of rubber/plastics, other, covering the ankle, other, having uppers of which over 90 percent of the external surface area including accessories or reinforcements is rubber or plastics, not having a foxing or foxing-like band applied at the sole and overlapping the upper, and meeting the exception to the exclusion of protective footwear in subheading 6402.91.40. The general rate of duty will be 6 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 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, 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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