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NY N007209




March 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.2060

Mr. Roger J. Crain
Customs Science Services
11901 Reynolds Avenue
Potomac, MD 20854-3334

RE: The tariff classification of footwear from Italy

Dear Mr. Crain:

In your letter dated February 15, 2007, on behalf of Tecnica USA, you requested a tariff classification ruling for two women’s boots, identified as Style #26006700001 ”Corinne” and Style #26006800002 “Sophie.” Both boots have textile material uppers and unit-molded rubber/plastic bottoms/outsoles with foxing-like bands.

Style name “Corinne” is a women’s cold weather boot, approximately 13-inches in height, with a man-made textile material upper that has two elasticized cord/laces with plastic cord-stops, one located at ankle height around the shaft and the other around the topline opening. Style name “Sophie” is a women’s cold weather boot, approximately 12-inches in height, with a man-made textile material upper that also has an elasticized cord closure with a plastic cord stop laced around the topline opening to ensure a snug fit. Both boots also have soft fleece-like textile linings backed with an additional ¼-inch thick insulating layer of non-woven “fiberfill” textile material and are designed to be protective against cold or inclement weather. You state that these boots are not lined with Gore-Tex ® or other water-repellent fabric.

The applicable subheading for the boots, identified as Style #26006700001 ”Corinne” and Style #26006800002 “Sophie,” will be 6404.19.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, or grease or chemicals or cold or inclement weather. The general 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 are returning the samples 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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