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NY M85801

September 7, 2006

CLA-2-64:RR:NC:SP:247 M85801


TARIFF NO.: 6404.19.80

Mr. Jack Macken
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10119

RE: The tariff classification of footwear from China

Dear Mr. Macken:

In your letter dated August 15, 2006, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling for a women’s fashion boot, identified as “Embellished Boot”-PP# 352675.

You state in your letter that this women’s fashion-type boot is approximately 16-inches high and that it has a man-made textile material “faux suede” upper, a 3½-inch high wedge-like heel and a cemented-on rubber/plastic outsole. The boot has a functional slide fastener closure at the side of the shaft, it lacks a foxing or a foxing-like band and it is not designed to be protective against water, oil or cold or inclement weather. You state that this boot will be valued at over $6.50 but not over $12 per pair.

The applicable subheading for the women’s boot, identified as “Embellished Boot”-PP# 352675, will be 6404.19.80, 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 is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open toes or open heels; which is not a slip-on; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% 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 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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