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NY 858651

Dec. 20, 1990

CLA-2-64:S:N:N3D:347-T 858651


TARIFF NO.: 6402.99.20

Mr. David Lorser
Chase, Leavitt Inc.
P.O. Box 589
Portland, Maine 04112

RE: The tariff classification of footwear from Korea.

Dear Mr. Lorser:

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 : November 30, 1990

ON BEHALF OF : G.H. Bass & Co.

MERCHANDISE : A man's low-top, duck bottom style shoe for use as a protection against water or cold or inclement weather. It has an upper consisting of a molded rubber foot portion, a stitched- on 2 inch high leather ankle shaft portion with a padded collar, and a three eyelet lace closure. The outsole is vulcanized-on rubber which is rolled up at the sides and overlaps the upper.

HTS PROVISION : Certain footwear in Chapter 64.

HTS SUBHEADING : 6402.99.20

RATE OF DUTY : 37.5 percent ad valorem

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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