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NY J83266




April 17, 2003

CLA-2-64:RR:NC:TA:347 J83266

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.60

Mr. Cicki Wallertz
Newport News, Inc.
711 Third Avenue
New York, NY 10017

RE: The tariff classification of footwear from Vietnam

Dear Mr. Wallertz :

In your letter dated April 9, 2003 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style/Item #F03-09-072, is a woman’s fashion boot, approximately 18-inches high, with a side zipper closure. The boot as you state, has a polyester fabric “Faux Suede” textile upper that is ornamented with a decorative fringe of chicken feathers around its topline opening, where there is also a decorative string tassel tied through a metal ring. The boot has a plastic 4-inch high spike heel and a cemented-on outer sole that you identify to be of composition leather. You have provided the component material by weight percentages for the textile, rubber/plastics and composition leather materials that are present in this boot. You indicate that textile accounts for 16.67%, rubber/plastics totals 37.03% (lining/sock PU synthetic-22.22%, heel plastic-14.81%) and composition leather (sole) 16.67%. Based on your figures, the total percentage by weight of all textile material plus rubber and plastics component materials that are present in this boot is more than 50% (53.7%) of the total weight of the boot.

Therefore, the applicable subheading for this boot, identified as Style/Item #F03-09-072 will be 6404.20.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately leather or composition leather; and which is by weight, over 50% as a total of textile materials, rubber and plastics and 10% or more of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

We note that the submitted boot is not marked with the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a 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 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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