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NY N007211

March 6, 2007



TARIFF NO.: 6403.91.9045

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Avenue
Potomac, MD 20854-3334

RE: The tariff classification of footwear from Romania

Dear Mr. Crain:

In your letter dated February 15, 2007, on behalf of Tecnica USA, you requested a tariff classification ruling.

The submitted sample identified as style “Wosh (Green) Moon Boot” is an approximately 14-inch high leather upper boot with a sewn on, unit molded rubber/plastic sole. The boot upper features leather laces that encircle the upper externally and are loosely tied in a bow near the middle of the boot’s shaft. A second leather lacing is laced into the boot topline opening and is also tied in a bow. The boot has a thin fleece-like textile material lining and as you state in your letter, it lacks any added padding or insulation for protection against cold weather, nor is it designed to be protective against penetration by water. You state that the boot will be valued at over $12 per pair.

The applicable subheading for the boot identified as style “Wosh (Green) Moon Boot” will be 6403.91.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which covers the ankle; for women or of a type commonly worn by both sexes. The general rate of duty will be 10% 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/.

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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