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NY N012278




June 18, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.40.6000

Mr. Vittorio Morandin
Lagonda Enterprises, LLC
1103 4th Street
Santa Monica, CA 90403

RE: The tariff classification of footwear from China

Dear Mr. Morandin:

In your letter dated May 31, 2007 you requested a tariff classification ruling.

The submitted sample, identified as your “Item Code PE181M,” is a men’s high-top shoe or boot, approximately 8-inches in height, which has a leather upper that covers the ankle and a thick rubber/plastic outsole. The shoe/boot also has a padded tongue, padded topline collar, a lace closure and a protective steel toe. You state in your letter that this mid-cut shoe/boot also includes “metatarsal protection” and that you will import this same boot, but without the metatarsal protection, which you identify as your Item Code PE181.

The applicable subheading for this mid-cut shoe/boot with a protective steel toe, identified by Item Codes PE181M and PE181 (with or without “metatarsal protection”), will be 6403.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers predominately of leather (excluding accessories or reinforcements), which is not “sports footwear,” which has a protective metal toe-cap and which is not of welt construction. The rate of duty will be 8.5% 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/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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."

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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