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NY N008182




March 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.7090

Mr. Kevin Maher
C-Air CHB
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of footwear from China

Dear Mr. Maher:

In your letter dated March 8, 2007, on behalf of your client The Children’s Place, you requested a tariff classification ruling.

The submitted sample identified as a girl’s “biker boot,” style #F7718M0006, is a child’s slip-on boot with a functionally stitched upper that has an external surface area predominately of rubber/plastics. The boot is approximately 6½-inches in height and covers the wearer’s ankle. The shaft portion of the boot includes two elasticized textile material side panels, approximately 3½-inches long and 1½-inches wide, that account for more than 10% of the external surface area of the upper. The boot has a unit molded rubber/plastic outer sole. You have informed this office by telephone that this child’s boot will be valued at over $3.00 but not over $6.50 per pair.

The applicable subheading for the boot, identified as style #F7718M0006, will be 6402.91.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 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/.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, the footwear 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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