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NY M83617




June 2, 2006

CLA-2-64:RR:NC:SP:247 M83617

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.20

Mr. Shawn Michael Gibson
Chesta Co., Inc.
145 West Columbus Street
Pickerington, OH 43147

RE: The tariff classification of footwear from China

Dear Mr. Gibson:

In your letter dated May 3, 2006 you requested a tariff classification ruling.

The submitted sample, identified as Item # hy23205pa, is a cold weather boot for a young child or infant. The boot is approximately 8-inches high and it has a predominately man-made textile material upper, a textile fleece fabric lining and a rubber/plastic outer sole. The boot also has a 1-inch high encircling rubber/plastic material “mudguard” applied at the sole and two sewn-on elasticized straps with hook-and-loop closures to help tighten and secure the boot shaft on the foot.

The applicable subheading for the cold weather boot, identified as Item # hy23205pa, will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and 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 worn over, or in lieu of, other footwear as 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/.

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 note that the sample boot you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the boot does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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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