United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M82683 - NY M82736 > NY M82707

Previous Ruling Next Ruling
NY M82707

May 15, 2006

CLA-2-64:RR:NC:SP:247 M82707


TARIFF NO.: 6402.91.90

Ms. Courtney Cabin
Phoenix International Freight Services, Ltd. 855 IL Route 83
Bensenville, IL 60106-1219

RE: The tariff classification of footwear from China

Dear Ms. Cabin:

In your letter dated April 20, 2006, on behalf of the Leman’s Corporation, you requested a tariff classification ruling for a men’s and a women’s version of a motorcycling boot identified as styles “Alpinestars 222306 SMX-4 Men’s” and “Alpinestars 222316 S-MX 4 Women’s.”

The submitted two half pair samples, which are approximately 12-inches in height, are specially constructed boots that you state are specifically designed to wear while riding a motorcycle. The boots have identically constructed uppers of predominately rubber/plastics materials; the men’s boot is mostly black in color, accented with bright red plastic impact shielding, while the women’s boot is grey and black in color and has black plastic impact shielding. Both boots have slide fastener closures and suede leather material inside quarters that extend up the side of the boot shaft and are secured with hook-and-loop fastenings. The boots also have cemented-on, molded rubber/plastic soles with foxing-like bands that overlap the upper. You state that the boots are not waterproof and are constructed to help protect the wearer’s foot from bruises and abrasions. They do not have any added padding or insulation intended as a protection against cold or inclement weather. The boots will be valued at over $12 per pair.

The applicable subheading for both these motorcycling boots, identified as items ”Alpinestars 222306 SMX-4 Men’s” and “Alpinestars 222316 S-MX 4 Women’s,” will be 6402.91.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12 per pair. The rate of duty will be 20% 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 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.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. The country of origin marking on these boots, located on the backside of the sizing label tag sewn half way down into the boot’s shaft, is neither conspicuous nor legibly and does not satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. Therefore, if imported as is, the boots do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

We are returning the samples 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

Previous Ruling Next Ruling

See also: