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NY M85424

August 18, 2006

CLA-2-64:RR:NC:SP:247 M85424


TARIFF NO.: 6404.19.20

Mr. Jack Macken
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of footwear from China

Dear Mr. Macken:

In your letter dated August 8, 2006, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling for a women’s cold weather boot, identified as “Faux Fur Boot with Pompoms”-PP# 354352.

You state in your letter that this is a winter boot and that it is designed to be protective against cold and inclement weather. The boot is approximately 11 inches high and has a textile material upper with an external surface area comprised of a man-made fiber textile material resembling suede. It also has a thick textile fake-fur lining, intended to keep the wearer’s foot warm. Two pompoms attached to a thin, dyed to match lace wrap around and adorn the mid-shaft portion of the boot upper. The boot also has a sewn-on rubber/plastic cupsole bottom with an encircling foxing or foxing-like band.

The applicable subheading for the cold weather boot, identified as “Faux Fur Boots with Pompoms”-PP# 354352, will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, 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/.

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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