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NY N007452




March 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.2030

Mr. William J. Maloney
Rode & Qualey
55 West 39th Street
New York, NY 10018

RE: The tariff classification of footwear from China

Dear Mr. Maloney:

In your letter dated February 22, 2007, on behalf of your client Deckers Outdoor Corporation, you requested a tariff classification ruling for a men’s waterproof shoe that is approximately 6½-inches in height and has a predominately textile material upper that covers the ankle.

The submitted sample shoe is identified as style name “Wraptor Shield.” You state in your letter that this ruggedly constructed outdoor shoe has a heavy, lugged rubber/plastic outsole and features reinforcements at the toe and at the heel to protect the foot when the shoe is used in rough terrain. The shoe has an upper with an external surface area of both textile and rubber/plastics component materials, with textile being the predominant upper material. The upper includes some textile strapping with a hard plastic snap fastener, a lacing cord to adjust the upper for a tighter fit, a slide fastener closure along the instep and a hook-and-loop closure strap at the top of the ankle for additional tightening. You state that the shoe incorporates a waterproof membrane lining sold under the eVent® trademark and that this membrane lining has a coating of “expanded Polytetrafluoroethylene, or ePTFE.” You also state that the shoe is designed to be worn as a protection against water and that it will be valued over $20 per pair.

The applicable subheading for the men’s waterproof shoe, identified as style name “Wraptor Shield,” will be 6404.19.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastic and uppers predominately of textile materials: other: which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The general rate of duty will be 37.5% ad valorem.

Additionally, Chapter 99, HTSUS, provides for temporary modifications to the Harmonized Tariff Schedule of the United States established by legislative, executive and administrative action. Subheading 9902.25.60 provides for temporary duty free treatment for men’s footwear (except vulcanized footwear and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper) valued over $20/pair, covering the ankle, whose height from the bottom of the outer sole to the top of the upper does not exceed 8 inches, designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated or laminated textile fabric (provided for in subheading 6404.19.20). In this regard, the men’s shoe identified as style name “Wraptor Shield,” when valued over $20 per pair, will receive a free rate of duty as afforded under the provisions of 9902.25.60, HTSUS.

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 submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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