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NY N007527

March 23, 2007



TARIFF NO.: 6401.92.9060, 6404.19.8060

Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of footwear from China

Dear Ms. Fox:

In your letter dated February 23, 2007, you requested a tariff classification ruling on behalf of Tellas Ltd, Inc., for three styles of boots.

      You have submitted samples identified as LTO65920, LTO65896 and LTO57789.

Style LTO65920, is a girl’s waterproof rubber boot with an outer sole and upper of rubber or plastics. There is a textile collar sewn to the extreme top of the boot shaft by minimal stitching. It is the opinion of this office that the attachment of the textile collar, sewn by minimal stitching to the extreme top of the boot shaft, does not result in an upper “assembled by stitching.”

Style LTO65896, is a ladies boot with an outer sole of rubber or plastics and an upper of knit textile material identified as 70% acrylic and 30% wool. The boot has a textile tie closure at the calf. You have provided a value of $8/pair for this style.

Style LTO57789, is a children’s waterproof boot with an outer sole and upper of rubber or plastics.

The applicable subheading for the boots identified as Style LTO65920 and Style LTO57789 will be 6401.92.9060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber/plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, nailing, screwing, plugging or similar processes: Other footwear: covering the ankle but not covering the knee: other: other. The general rate of duty will be 37.5 percent ad valorem.

The applicable subheading for the boot identified as Style LTO65896 will be 6404.19.8060, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: other: valued over $6.50 but not over $12/pair. The general rate of duty will be 90 cents/pair plus 20 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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