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NY N009389




April 20, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.9051

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 April 2, 2007, on behalf of The Children’s Place, you requested a tariff classification ruling for a child’s boot.

The submitted sample, identified as Style #F7718M004, is a girl’s boot, approximately 10½-inches in height, with a predominately leather upper and a cemented-on rubber/plastic outer sole. The leather surface area of the upper features some decorative textile embroidery and several stitched-on accessories or reinforcements of flower shaped cut-outs. The boot also has a slide fastener closure at the side and it is not lined to provide protection against cold or inclement weather.

The applicable subheading for the child’s boot, Style #F7718M004, will be 6403.91.9051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for other persons. The rate of duty will be 10% 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."

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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