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NY N007986




March 23, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.2060

Ms. Katie Williams
Schwartz & Benjamin
20 West 57th Street, 4th Floor
New York, NY 10019

RE: The tariff classification of footwear.

Dear Ms. Williams:

In your letter received on March 8, 2007, you requested a tariff classification ruling for a women’s cold weather boot.

You have submitted a sample identified as “Juicy Couture – Snow Flurry” which is a women’s platform boot with an outer sole of rubber or plastics and an upper of textile and leather material. Visual examination indicates that the textile material predominates by external surface area of the upper, (ESAU). The boot covers the ankle but not the knee and is secured by a slide fastener. The boot has an imitation fur lining in the entire shaft and “shoe” part of the boot. Footwear with imitation fur linings is designed as a protection against cold or inclement weather.

The applicable subheading for the “Juicy Couture – Snow Flurry” 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, grease or chemicals or cold or inclement weather. The general rate of duty will be 37.5 percent 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 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."

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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