The tariff classification of footwear from China.

NY M83572 June 5, 2006 CLA-2-64:RR:NC:247: M83572 CATEGORY: Classification TARIFF NO.: 6401.92.90 Ms. Patti Cordo American Cargo Express, Inc. 435 Division Street Elizabeth, NJ 07201 RE: The tariff classification of footwear from China. Dear Ms. Cordo: In your letter dated May 11, 2006, you requested a tariff classification ruling on behalf of Devon Aire, Inc., for a 100% rubber, riding boot. The submitted sample is a waterproof boot with an outer sole and upper of vulcanized rubber. The boot shaft extends to mid-calf and has a spur rest on the heel counter. You describe the lining as 100% cotton woven fabric. You have not provided an identifying style number for the boot. The applicable subheading for the boot will be 6401.92.90 Harmonized Tariff Schedule of the United States, (HTSUS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, other footwear, covering the ankle but not covering the knee, other. The rate of duty will be 37.5 percent ad valorem. However, the HTSUS has been modified by adding in numerical sequence the following superior text and subheading to subchapter II of chapter 99. Subheading 9902.02.17 which provides for horseback riding boots with soles and uppers of rubber, such boots extending above the ankle and below the knee, specifically designed for horseback riding, and having a spur rest on the heel counter (provided for in subheading 6401.92). Under this provision, the riding boot is subject to the reduced rate of Free for merchandise entered or withdrawn from warehouse on or before December 31, 2006. 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, 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." 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, National Commodity Specialist Division