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NY N018411




October 26, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.10.0000 ; 6401.92.9060 ; 6404.19.2030

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

RE: The tariff classification of footwear from China

Dear Mr. Morandin:

In your letter dated October 8, 2007 you requested a tariff classification ruling for two samples of protective boots for men identified as item names “Nordkap” and “Trakt.”

Item “Nordkap” also identified as your code# 10355/SW-2, is a waterproof slip-on boot approximately 15-inches high, with an upper and outer sole assembled entirely by a molding process of, you state, polyurethane(PU) plastics materials. The boot also has a lightly padded textile lining and a protective steel toe cap. You indicate that this same boot may also be imported with a protective non-metal “composite” toe cap.

Item “Trakt” also identified as your code# 10312, is a protective outdoor boot that as you state, has a predominately textile material upper consisting of a molded rubber/plastic 3½-inch high foot portion and a sewn-on woven textile fabric material shaft portion. The boot is approximately 16½- inches in height, with a cinch lace closure at the top of the shaft and an adjustable hook-and-loop strap toward the lower portion of the shaft. The boot also has a rubber/plastic traction outer sole, a thick removable felt-like textile material liner and it is designed to be protective against cold and inclement weather.

The applicable subheading for the men’s boot identified as item “Nordkap” your code# 10355/SW-2 will be 6401.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear, with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; and which has a protective metal toe-cap. The rate of duty will be 37.5% ad valorem. The same boot, but lacking a metal toe-cap, will be classified in subheading 6401.92.9060, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not have a protective metal toe-cap; which covers the ankle but does not cover the kneeotherother. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the boot, identified as item “Trakt” your code# 10312, will be 6404.19.2030, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers predominately of textile materialsotherfootwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, or grease or chemicals or cold or inclement weatherfor men. The rate of duty will be 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 boots are 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."

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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