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NY M83985

June 16, 2006

CLA-2-64:RR:NC:247: M83985


TARIFF NO.: 6404.19.20

M. Luca Morlacchi
Nextec Srl
Via del Bosco 41
21052 Busto Arisizio (VA)

RE: The tariff classification of footwear from China.

Dear M. Morlacchi:

In your letter dated June 6, 2006, you requested a tariff classification ruling for a snow boot. You have not provided a style number. The boot has a molded rubber/plastics “Duck Boot” bottom that comprises the outer sole and a portion of the upper that covers the sides and top of the foot. The rest of the upper consists of a textile material shaft that is sewed to the boot bottom and extends to mid-calf. You state that a “polyurethane layer with a protective polyester knit fabric” is bonded to the inside of the textile boot shaft and the inside of the rubber/plastics boot bottom. We assume that the bonded fabric provides some water-resistant feature to the boot.

Classification of footwear under the Harmonized Tariff Schedule of the United States, (HTSUS) is dependent on the constituent material comprising the greatest external surface area of both the upper and the outer sole. Note 4(a) to Chapter 64, HTSUS, provides that the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments. The boot submitted with your ruling request has an upper consisting of rubber/plastics and textile material. You have not provided external surface area percentage measurements for the constituent materials of the upper. A visual examination indicates that the textile material comprises the constituent material of the upper having the greatest external surface area. In this regard, the upper is predominantly textile material.

Although the sewing of the textile boot shaft to the rubber/plastics boot bottom prevents the boot from being waterproof for tariff classification purposes, the rubber/plastics boot bottom is a protection against water, oil, grease or chemicals or cold or inclement weather.

The applicable subheading for the boot will be 6404.19.20, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: footwear 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 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 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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