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NY N006093

February 7, 2007



TARIFF NO.: 6401.10.0000, 6401.92.6000

Ms. Silvia Perez
M.G. Maher & Company, Inc.
One Canal Place
Suite 1600
New Orleans, LA 70130

RE: The tariff classification of footwear from China

Dear Ms. Perez:

In your letter dated January 26, 2007, you requested a tariff classification ruling on behalf of International Sourcing Co., Inc for a three styles of boots.

      The submitted samples are all waterproof boots of various heights. All three cover the ankle but not the knee. You have not provided identifying style numbers or names for the samples. You identify the boots as “Unlined White 100% PVC,” “Unlined Yellow 100% PVC” and “Nylon Lined Black 100% PVC with a protective metal toe cap.”

The applicable subheading for the boots identified as “Unlined White and Yellow will be 6401.92.6000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber/plastics: Other footwear: covering the ankle but not covering the knee: other: having soles and uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is polyvinyl chloride, whether or not supported or lined with polyvinyl chloride but not otherwise supported or lined. The general rate of duty will be 4.6 percent ad valorem.

The applicable subheading for the boot identified as “Nylon Lined Black with protective metal toecap” will be 6401.10.0000, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber/plastics: footwear incorporating a protective metal toe-cap. 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 sample is not marked with the country of origin. Therefore, if imported as is, it 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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