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NY C87978




May 22, 1998

CLA-2-64:RR:NC:TA:347 C87978

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.50

Ms. Stacy Haines
Wal Mart Stores, Inc.
702 SW 8th St.
Bentonville, AR 72716/4318

RE: The tariff classification of footwear from China

Dear Ms. Haines:

In your letter dated May 13, 1998 you requested a tariff classification ruling.

The half pair sample submitted, Style number "TCC-3433a", is a man's cold weather boot, approximately 9 inches high, which has a functionally stitched all plastic PVC/PU upper, a metal D-ring front lace closure, a foam padded plastic topline opening with a bellows type padded tongue, a man-made fleece lining and a sewn-on, fully encircling rubber/plastic band about 1 inch in height, that has been applied at the sole and overlaps the upper all around the boot's bottom perimeter. The boot also has a cemented-on EVA midsole and a rubber outer sole with a 6 inch long rubber toe bumper. We consider this boot to have a foxing-like band.

The applicable subheading for this boot, Style# "TCC-3433a", will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper's and outer sole's external surfaces are predominately rubber and/or plastics; which is not "sports footwear"; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which is designed to be a protection against water, oil or cold or inclement weather; and which has a foxing-like band. The rate of duty will be 37.5% ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, the boot will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, the boot will be considered not legally marked under the provisions of 19 CFR 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".

We are returning the sample 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 212-466-5890.

Sincerely,

Robert B. Swierupski
Director,

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