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NY 857044

Oct. 22, 1990

CLA-2-64:S:N:N3D:347-T 857044


TARIFF NO.: 6402.91.40

Mr. D. G. McKenny
John V. Carr & Son, Inc.
43 West Service Road
Champlain, New York 12919

RE: The tariff classification of a woman's boot from Canada.

Dear Mr. McKenny:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : October 9, 1990

ON BEHALF OF : Maxine Footwear

MERCHANDISE : A woman's rain/fashion boot, approximately 16 inches high, with a functionally stitched, high gloss vinyl upper, a textile liner and a cemented-on, unit molded rubber/ plastic bottom.

HTS PROVISION : Certain footwear in Chapter 64.

HTS SUBHEADING : 6402.91.40

RATE OF DUTY : 6 percent ad valorem

DUTY CONCESSION : Goods classifiable under subheading 6402.91.40, HTS, which have originated in the territory of Canada, will be entitled to a 4.8 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

OTHER : The sample will be returned as requested.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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