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NY M80045




February 15, 2006

CLA-2-64:RR:NC:SP:247 M80045

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.20

Ms. Irene Chan
T. H. Kelly Int’l Inc.
813 W. Arbor Vitae St., 2nd Floor
Inglewood, CA 90301

RE: The tariff classification of footwear from China

Dear Ms. Chan:

In your letter received January 20, 2006 you requested a tariff classification ruling for three samples of women’s boots designed to be worn in cold weather.

Style # PF1003 (A) is a women’s cold weather boot, approximately 9 inches high, with an upper comprised of a suede leather material external surface area foot portion and a fuzzy, knit pile man-made textile material external surface area shaft portion. Based on visual estimates and on your stated measurement that 80% of upper is “man-made fur” and 20% is leather, this boot has a predominately textile material upper. The boot also has a side zipper closure, a foam padded textile fleece lining and a sewn-on rubber/plastic cupsole bottom that overlaps the upper. There are also two fuzzy, decorative pom-poms that dangle from the ends of sewn on leather straps, tied in a bow at the front of the boot shaft.

Style #WF1001 (C) is a women’s cold weather boot, approximately 14 inches high, with a mostly fuzzy, knit pile man-made textile material upper external surface area, that you state is 90% “man-made fur” and 10% leather. The boot is lined with the same thick, soft, fake fur textile pile material, which as you state, is there to keep the leg warm. The boot also has a shoelace-like, wrap-around textile cord wound around the boot upper through sewn-on loops, presumably used to tighten the boot shaft to the leg. It also has a rubber/plastic cupsole bottom.

Style #BF1002 (B) is a women’ cold weather boot, approximately 10 inches high, with an upper external surface area made of a woven textile fabric material that mimics the color and texture of brown suede leather. The boot upper also features a knit pile man-made textile material, fur-like accessory and/or reinforcement that overlays the lower half of the boot shaft. The boot has a zipper closure at the back, a foam padded lining for insulation against cold, a decorative, pom-pom trimmed shoelace tied in a bow and a rubber/plastic cupsole bottom that overlaps the upper.

The applicable subheading for all three submitted cold weather boots, identified as Style #PF1003 (A), Style #BF1002 (B) and Style #WF1001 (C), will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface area is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% 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/.

We note that the two boots identified as your samples “(B)” and “(C)” are not marked with the country of origin. Therefore, if imported as is, the boots will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the boots will 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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