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NY N007210




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 three half pair samples of women’s boots, identified as style name “Chantal GTX” with style #26006500001, and style name “Vicky GTX” with style #’s 26006900002 and 26007000001. All three boots cover the ankle, but not the knee and have textile material uppers and rubber/plastic outsoles.

Style name “Chantal GTX” is a cold weather boot, approximately 12-inches in height, with a predominately textile material upper that features a soft, fleece-like textile lining, which includes the addition of a waterproof Gore-Tex ® fabric lining layer for protection against water penetration. The other two sample boots, with style name “Vicky GTX” and style numbers 26006900002 and 26007000001, are also cold weather boots with predominately man-made textile material uppers; they are approximately 10½ and 9½ inches in height respectively and they also have waterproof Gore-Tex ® linings for protection against water penetration. You state in your letter that these boots will all be valued at over $12 per pair.

The applicable subheading for the three boots, identified as style name “Chantal GTX”-style #26006500001, style name “Vicky GTX”-style #26006900002 and style name “Vicky GTX”-style #26007000001, 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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