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

Mr. Joseph R. Hoffacker
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of footwear and bag from Italy

Dear Mr. Hoffacker:

In your letter dated October 15, 2007, you requested a tariff classification ruling for a footwear/bag sample, on behalf of Gucci America, Inc.

You have submitted a sample of women’s quilted winter boot identified as style# 182328GA970 along with a draw-string bag. The boot has an outer sole of rubber/plastics and an upper of a quilted textile material.

The applicable subheading for style# 182328GA970 will be 6404.19.2060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: footwear 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, other. The general rate of duty will be 37 percent ad valorem.

The drawstring bag is constructed of 100% cotton textile material. The bag measures 14" (W) X 17" (H) and is designed to provide storage, protection, portability and organization to personal effects during travel. It is of a substantial construction and suitable for repetitive reuse.

The applicable subheading for the bag will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 percent ad valorem.

HTSUS 4202.92.1500 falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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,
National Commodity
Specialist Division