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NY L86712

August 25, 2005

CLA-2-64:RR:NC:247: L86712


TARIFF NO.: 6402.91.40

Ms. Dana Mobley
JCPenney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024-3698

RE: The tariff classification of footwear from China.

Dear Ms. Mobley:

In your letter dated August 10, 2005, you requested a tariff classification ruling for a women’s fashion boot, Lot 7846. You state that the boot has an outer sole of TPR rubber and an upper of “tumbled” polyurethane with faux fur topline and instep. The boots cover the ankle, have uppers of which over 90 percent of the external surface area is rubber or plastics, do not have a foxing or foxing-like band and are not “protective.”

The applicable subheading for Lot 7846 will be 6402.91.40, Harmonized Tariff Schedule of the United States, 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 not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6 percent ad valorem.

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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