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NY N017843

October 25, 2007



TARIFF NO.: 6406.10.9040

Ms. Moy Chu
Pacific Eagle, USA
Peca Corporation
9707 El Poche Street
S. El Monte, CA 91733

RE: The tariff classification of footwear parts from Taiwan and China

Dear Ms. Chu:

This ruling is being issued to correct a clerical error appearing in N016612 issued to you on September 14, 2007, concerning the classification of the first item on the subject ruling, style 5HIP800MAX4U.

Style 5HIP800MAX4U, "men’s hipper," is the upper part of a hip boot, consisting of a three-layer laminated fabric leg portion with reinforcement in the knee, a finished hem at the top and a buckled strap at the top. It has a label indicating a shoe or boot size. The fabric, which has a camouflage print design on the outer surface, is made from two flat knit nylon fabrics with a layer of expanded neoprene in the center. It will be finished upon importation by attaching a rubber boot. The item is the top portion of a wading boot and is correctly classified as “parts of footwear” uppers and parts thereof, other than formed uppers: of textile materials other than cotton: of man-made fibers.

The applicable subheading for Style 5HIP800MAX4U will be 6406.10.9040 Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: uppers and parts thereof, other than stiffeners: other: of textile materials; of man-made fibers. The rate of duty will be 4.5 percent ad valorem.

Style 5HIP800MAX4U falls within textile category 669. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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/.

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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