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NY F88416




June 21, 2000

CLA-2-64:RR:NC:TP:347 F88416

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a woman’s rubber/plastic boot from China.

Dear Ms. Wierbicki:

In your letter dated June 12, 2000, written on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling.

You have submitted a sample of what you describe as a ladies zipper-closed boot, “Tassel Boot,” #PP205939, with an upper made up of a combination of smooth and "Lamy Suede” polyurethane (PU), and a mock cinch cord with tassels at both ends. The sole is made of rubber/plastic.

The applicable subheading for the “Tassel Boot” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole’s external surface is rubber or plastics, which covers the wearer’s ankle, in which the upper’s external surface is over 90% rubber or plastics (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter), which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% ad valorem.

We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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.”

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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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