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NY M80524

March 15, 2006

CLA-2-64:RR:NC:SP:247 M80524


TARIFF NO.: 6404.19.90

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, NY 11001

RE: The tariff classification of footwear from China

Dear Mr. Spano:

In your letter dated February 15, 2006, on behalf of ITC Trading Corp Of America, you requested a tariff classification ruling.

The submitted sample, identified as Style #M0445X, is a women’s fashion boot, approximately 10-inches in height. The boot has an upper consisting of a suede leather foot portion, a “faux fur” shaft and a woven textile collar. The “faux fur” shaft is made of a textile knit pile material and completely obscures an underlying pigskin leather material. In this regard the “faux fur” is external surface and not accessories or reinforcements as you suggest.

Based on visual estimates, we have determined that this boot has a predominately textile material upper. The boot also has a cemented and sewn-on, unit molded rubber/plastic bottom with sidewalls that overlap the upper by more than ¼-inch and is a foxing or foxing-like band. You have provided a value of over $12/pair.

The applicable subheading for this boot, identified as Style #M0445X, will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles of rubber or plastics and uppers of textile materials, other, other, valued over $12 per pair. The rate of duty will be 9% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The submitted boot is not marked with the country of origin. Therefore, if imported as is, the boots will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the boots will 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.”

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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