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NY N019735




November 29, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.2090

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of footwear from China

Dear Mr. Crago:

In your letter dated November 9. 2007 you requested a tariff classification ruling.

The submitted sample identified as “Baby Boot” item number A003IA00637, is an infant’s size cold weather boot that has, as you state, a “faux suede” polyester textile material upper with a shaft portion that includes a hook-and-loop type closure. The boot has been provided with a soft textile, imitation shearling wool-like lining for added insulation and warmth and a removable insole. It also has a rubber/plastics material outer sole and will be valued at under $2 per pair.

The applicable subheading for the infant’s boot, identified as item number A003IA00637, will be 6404.19.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastic and uppers predominately of textile materials: other: which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. 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 is 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."

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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