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NY M84554

July 21, 2006

CLA-2-64:RR:NC:SP:247 M84554


TARIFF NO.: 6403.91.60; 6403.91.90

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 June 26, 2006, on behalf of the Lemans Corporation, you requested a tariff classification ruling.

The submitted half pair sample, identified as the “Thor Quandrant Boot 60/50,” is a ruggedly constructed boot approximately 9-inches in height that is, as you state, specifically designed to wear while riding or racing a motorcycle. The boot has an upper with an external surface area consisting predominately of leather component materials assembled by stitching and cementing. The boot upper also incorporates a rubber/plastic toe portion, a rubber/plastic ankle guard/stiffener, a rubber/plastic heel bumper, a large padded textile material instep portion with two textile side panel insets, a padded textile topline collar and two adjustable rubber/plastic closure straps that cross the instep and are secured by metal snap-down buckles. You have provided external surface area material measurements, indicating that the upper is 41% leather, 36% rubber/plastics and 23% textile. The boot also has a cemented-on, unit molded rubber/plastic sole. It does not have an outer sole of leather. Therefore, it is precluded from classification under subheading 6403.51.60, HTSUS, as you have suggested in your letter.

Since this boot is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, the boot is considered “unisex” in sizes up to and including American men’s size 8.

The applicable subheading for the motorcycle boot, identified as the “Thor Quandrant Boot 60/50,” in American men’s size 8.5 and larger will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather, which covers the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.91.90, HTSUS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather, which covers the ankle, for other persons. The rate of duty will be 10% 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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