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NY N010643

May 14, 2007



TARIFF NO.: 6402.91.5020 ; 6403.91.6075

Ms. Kim Young
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of footwear from China

Dear Ms. Young:

In your letter dated April 30, 2007, on behalf of Meijer Distribution, you requested a tariff classification ruling for two samples of cold weather boots, identified as Style# 14602MOB “Men’s Spantough Knee Boot” and Style# WIN760MOB “Men’s Camp Pac Boot.”

Style# 14602MOB “Spantough Knee Boot” is approximately 16 inches in height and has an upper that you state is of 51.34% rubber/plastics and 48.66% textile materials. This predominately rubber/plastics material upper boot has an all rubber/plastic material foot portion assembled by molding and a shaft portion that also includes a large section of camouflage patterned woven textile fabric as part of the external surface area of the upper. The boot is designed to be protective against penetration by water and it has a Thinsulate® lining for cold weather protection. It also has a thick, molded rubber/plastic traction outer sole.

Style# WIN760MOB “Camp Pac Boot” is approximately 11-inches in height and has an upper that you state is comprised of 48.18% leather, 39.80% rubber/plastics and 12.02% textile materials. The boot has a unit molded rubber/plastic foot portion with a sewn-on leather shaft portion that includes camouflage patterned textile side panels. The boot also has a lace closure with metal D-ring eyelets, a padded textile tongue and a thick foam padded lining plus an additional removable Thinsulate® bootie liner to provide protection against cold weather.

The applicable subheading for the “Men’s Spantough Knee Boot” Style# 14602MOB, 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 not over 90% rubber and/or plastics (including accessory and reinforcements); 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.

The applicable subheading for the “Men’s Camp Pac Boot” Style# WIN760MOB, will be 6403.91.6075, HTSUS, which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather, which is not “sports footwear”covering the ankleotherotherfor men. The rate of duty will be 8.5% 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 identified as the “Men’s Spantough Knee Boot” Style# 14602MOB, 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."

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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