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NY M83488

June 6, 2006

CLA-2-64:RR:NC:SP:247 M83488


TARIFF NO.: 6404.19.70

Ms. Irene Chan
T. H. Kelly Int’l Inc.
813 W. Arbor Vitae St. 2nd Floor
Inglewood, CA 90301

RE: The tariff classification of footwear from China

Dear Ms. Chan:

In your letter dated May 9, 2006 you requested a tariff classification ruling.

The submitted half pair sample, identified as “Style # Destroyer (in Black),” is a women’s fashion boot, approximately 12-inches high, with a textile material upper and a cemented-on, unit molded rubber/plastic sole. The boot upper has several adjustable textile material straps with metal D-ring buckles and a functional slide fastener closure along the side of the boot shaft. The molded rubber/plastic bottom/sole overlaps the upper more than only at the toe or heel. You have informed this office by telephone that the boot will be valued at over $3 but not over $6.50 per pair.

The applicable subheading for the boot identified as Style # Destroyer (in Black) will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which does not have an open-toe or open-heel; which is not a slip-on; which has a sole that overlaps the upper other than at the toe or heel; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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. We note that the sample boot you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, the boot does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

We are returning the sample 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

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