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NY N017290




October 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.4050

Mr. Mark Rave
Ariat International, Inc.
3242 Whipple Road
Union City, CA 94587

RE: The tariff classification of footwear from China

Dear Mr. Rave:

In your letter dated September 12, 2007 you requested a tariff classification ruling.

The submitted half pair sample, identified as style name “PU Fatbaby,” is a women’s slip-on type fashion boot, approximately 10-inches high, with a functionally stitched rubber/plastic material upper and a rubber/plastic sole. The external surface of the rubber/plastic material upper also includes some non-functional textile stitching and/or decorative embroidery, which is considered an accessory or reinforcement. We will presume, based on visual estimates, that the external surface area of the upper, including all accessories or reinforcements is over 90% rubber or plastics. The boot is not lined to be protective against cold weather or designed to be protective against water penetration and it does not have a foxing- like band.

The applicable subheading for the women’s fashion boot, style name “PU Fatbaby,” will be 6402.91.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with outer soles and uppers of rubber or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics (including accessories and reinforcements); which has an upper that is entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching; and which does not have a foxing or a foxing-like band. The rate of duty will be 6% 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/.

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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