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NY M85684

September 7, 2006

CLA-2-64:RR:NC:SP:247 M85684


TARIFF NO.: 6402.91.40

Ms. Rebecca Cheung
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of footwear from China

Dear Ms Cheung:

In your letter dated August 10, 2006 you requested a tariff classification ruling.

The submitted half pair sample, identified as style “Nadia,” is a women’s fashion boot with a functionally stitched rubber/plastic material upper that features an approximately 18-inch high “tall shaft” portion extending up to the height of the wearer’s knee. The upper shaft includes a side zipper closure and a fold down cuff at the top of the boot with a removable satin textile ribbon lace, looped through two sets of eyelets and tied in a bow. The removable ribbon lace, which is like a shoelace that can be tied, is excluded from all external surface area upper (ESAU) material measurements. The boot also has a rubber/plastic outer sole and a 3½ inches high spike heel. You state that the boot will be valued at over $12 per pair.

The applicable subheading for this fashion boot, identified as style “Nadia,” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; in which the top of the upper covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% 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 the country of origin. 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 boot 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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