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NY N007524

March 16, 2007



TARIFF NO.: 6403.91.9045

Mr. Nicholas D’Andrea
Delmar International NY Inc.
147-55, 175th Street
Jamaica, NY 11434

RE: The tariff classification of footwear from China

Dear Mr. D’Andrea:

In your letter dated February 22, 2007, on behalf of Weatherbeeta USA, Inc., you requested a tariff classification ruling for three styles of women’s boots with predominately leather uppers and rubber/plastic soles. The submitted samples have an attached paper hangtag that identifies each by a style name.

Style “Venture Riding shoe” is a women’s hi-top shoe, approximately 7-inches in height, with a predominately leather upper that covers the ankle. The shoe (or boot) is of the slip-on type and features elasticized textile material venting panels sewn-in at the sides of the leather upper. It also has a cemented-on rubber/plastic outer sole.

Style “Valley Riding Boot” is a women’s boot with a leather upper that covers the wearer ankle and is approximately 19-inches in height. The boot features a functional slide fastener closure that runs the entire length of the upper along the back of the boot shaft and an adjustable leather strap with a hook-and-loop closure at the top of the boot shaft. The boot also has a cemented-on rubber/plastic outer sole.

Style ”River Riding Boot” is a women’s boot with a leather upper that covers the ankle and is approximately 17-inches in height. The boot has a single tubular textile shoelace, which is laced around the topline opening of the boot shaft and tied in a bow. The boot also has a cemented-on rubber/plastic outer sole.

The applicable subheading for the three women’s boots, identified as style “Venture Riding Shoe,” style “Valley Riding Boot” and style “River Riding 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 is not “sports footwear”; which covers the ankle; for other persons. The 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/.

The submitted samples are not marked with the country of origin. Therefore, if imported as is, the footwear 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."

We are returning the samples 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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