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NY N007212




March 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.9060

Mr. Roger J. Crain
Customs Science Services, Inc.
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.

The submitted sample identified as style “City Velvet Moon Boot” is a women’s boot with an approximately 14-inch high predominately textile material upper and a sewn on, unit molded rubber/plastic sole. The boot features a tubular textile cord lace that is laced through metal eyelet loops across the vamp, twice encircles the lower half of the boot shaft externally and it is loosely tied in a bow at mid-shaft. The boot has a functional topline closure, consisting of a second tubular textile cord lace that is laced around the boot’s topline opening, where it can be tightened to the leg and tied in a bow. The boot has only a thin, fleece-like textile material inner lining and as you state in your letter, it lacks any added padding or insulation for protection against cold weather, nor is it designed to be protective against penetration by water. You state that the boot will be valued at over $12 per pair.

The applicable subheading for the boot identified as style “City Velvet Moon Boot” will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oilor cold or inclement weather; which does not have open toes or open heels, or is not a slip-on; and which is valued over $12 per pairfor women. The rate of duty will be 9% 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 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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