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NY N006790

February 28, 2007



TARIFF NO.: 6402.91.5020

Ms. Yvonne Sherri Lopez
Robert D. Gordon, LCD
DBA Cali America Customs Broker
161 W. Victoria St., Ste. #220
Long Beach, CA 90805

RE: The tariff classification of footwear from Taiwan

Dear Ms. Lopez:

In your letter dated February 7, 2007, on behalf of Cougar Shoes, Inc. you requested a tariff classification ruling.

The submitted sample, identified as a men’s snow boot Style “RXTS,” is an approximately 12-inch high cold weather boot with an external surface area material upper of over 90% rubber/plastic materials assembled by functional stitching. The boot upper features a thick lining comprised of foam plastic and textile padding for cold weather insulation, a padded tongue and a front lace-up closure that includes textile eyelet loops and metal speed hooks. The boot also has a cemented-on rubber/plastic outsole with a concave unit-molded rubber/plastic midsole, the sides of which overlap the upper by at least ¼-inch and as much as ½-inch round the toes, at the sides and around most of the boot’s lower perimeter. We consider this boot to have a foxing or foxing-like band.

The applicable subheading for the men’s cold weather boot, identified as Style “RXTS,” will be 6402.91.5020, 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 is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper’s external surface; which has a foxing or a foxing-like band applied or molded at the sole an overlapping the upper; 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/.

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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