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NY N005467

February 7, 2007



TARIFF NO.: 6402.91.5090

Mr. Jonathon Grylls
Dover Saddlery
525 Great Road
Littleton, MA 01460

RE: The tariff classification of footwear from Korea

Dear Mr. Grylls:

In your letter dated January 4, 2007, you requested a tariff classification ruling for two styles of boots.

      You have submitted samples identified as “The Winter Riding Boot” and “The Winter Paddock Boot.” Both styles have unit molded outer soles and uppers of rubber/plastics and both cover the ankle. The samples are not individually identified, however for purposes of this ruling we will assume that the riding boot is the sample with a shaft extending to just below the knee and the paddock boot just covers the ankle. The riding boot has a slide fastener extending the entire length of the rear of the shaft and the paddock boot has a lace closure. Both styles have a waterproof lining and insulation and are “protective.” Both styles also have unit molded outer soles, the sidewalls of which overlap the upper by more than ¼ inch and substantially encircle the entire boot. In this regard, the boots have a foxing or foxing-like band.

The applicable subheading for both “The Winter Riding Boot” and “The Winter Paddock Boot” will be 6402.91.5090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other footwear: covering the ankle: 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 general rate of duty will be 37.5 percent 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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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