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NY L86409

August 2, 2005

CLA-2-64:RR:NC:247: L86409


TARIFF NO.: 6404.19.70

Mr. Shawn Michael Gibson
Chesta Co., Inc.
93 West Columbus Street
Pinkerton, OH 43147

RE: The tariff classification of footwear from China.

Dear Mr. Gibson:

In your letter dated July 18, 2005, you requested a tariff classification ruling for a child’s boot, item number sl-033678gb-rs. The boot covers the ankle, but not the knee, has an upper of textile material and a molded rubber/plastics outer sole with sidewalls that overlap the upper and comprise a foxing or foxing-like band. You have provided a value of $5.00 per pair. The boot is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, chemicals or cold or inclement weather.

The applicable subheading for item number sl-033678gb-rs will be 6404.19.70, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, valued over $3 but not over $6.50/pair, other. The general rate of duty will be 90 cents per pair plus 37.5 percent ad valorem.

As you note, the submitted sample is not marked with the country of origin. Therefore, if imported as is, it 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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