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NY N026735

May 5, 2008



TARIFF NO.: 6402.91.4061

Ms. Maureen Ford
One Geoffrey Way
Wayne, NJ 07470

RE: The tariff classification of footwear from China

Dear Ms. Ford:

In your letter dated April 22, 2008 you requested a tariff classification ruling for two samples of children’s cold weather boots with predominately rubber/plastic uppers that cover the ankle and rubber/plastic soles.

The submitted two half pair samples are identified as TRU style #K8S-0524-C “Disney Princess,” a girl’s boot and TRU style #K8S-0825-C “Spiderman,” a boy’s boot. Both boots are approximately 8 inches in height and have a functionally stitched plastic material upper with an external surface area that is over 90% rubber/plastics. The boots are designed to be protective against cold weather and include a thick, plush man-made textile fur or fleece lining. Both boots also have hook-and-loop side strap closures that tighten and secure their upper shaft portions to the wearer’s leg and a sewn-on molded rubber/plastic cupsole bottom with sidewalls. The sidewalls of both these molded boot bottoms are less than 3 centimeters high when measured from the tops of their respective outer soles. In addition, we do not consider these boots to have foxing-like bands because a gap exists between the bottom edge of their functionally stitched plastic uppers and the top of the outer sole, behind the sidewalls of their molded rubber/plastic bottoms. The molded sidewalls are actually the upper material component that fills in the gap between the sole and rest of the upper and are not foxing-like bands that overlap the upper.

The applicable subheading for the TRU style #K8S-0524-C “Disney Princess” girl’s boot and the TRU style #K8S-0825-C “Spiderman” boy’s boot will be 6402.91.4061, 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 over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper’s external surface; which does not have a foxing-like band; and which has an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole. The rate of duty will be 6% 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."

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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