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NY N013409




July 12, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.8090

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

RE: The tariff classification of footwear from China

Dear Mr. Maher:

In your letter dated June 6, 2007, you requested a tariff classification ruling for a girls boot on behalf of The Children’s Place.

      The submitted sample, identified as style L7705H0008 is a girls, size 12, boot with an outer sole and upper of rubber/plastics. The unit molded outer sole overlaps the upper by 3/16 inch and substantially encircles the entire boot. The boot has a foxing or foxing-like band. You have provided a value of $6.58/pair for this item.

The applicable subheading for style L7705H0008 will be 6402.91.8090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: covering the ankle: other: valued over $6.50 but not over $12/pair. The rate of duty will be 90 cents/pair plus 20% 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).

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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