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NY 861656

April 10, 1991

CLA-2-64:S:N:N3D:347-T 861656


TARIFF NO.: 6402.91.80 ; 6402.91.90

Mr. Andrew W. Goodman
Bennett Importing Inc.
19 Bennett Street
West Lynn, MA 01905-0645

RE: The tariff classification of a child's fashion boot from Yugoslavia.

Dear Mr. Goodman:

In your letter dated March 8, 1991 and received on March 21, 1991, you requested a tariff classification ruling.

The submitted sample, your style #2611, is a child's fashion boot approximately 12 inches high, which has an upper consisting of a grain leather foot portion, a soft suede leather ankle portion and a functionally stitched plastic shaft portion. The boot also has a three eyelet decorative lace tie at the back of the heel and a cemented-on, rubber/plastic outer sole with a rubber heel lift.

You state that approximately 60 percent of the boot upper's external surface area is plastic and that the remaining 40 percent is leather. From our visual examination, we agree that the boot upper has a predominately plastic external surface.

You also state that this boot is valued at $9.95 a pair for children's sizes 9-12 and at $12.95 a pair for children's sizes 13-5.

The applicable subheading for the boot, style #2611, when valued at $9.95 per pair, will be 6402.91.80, Harmonized Tariff Schedule of the United States (HTS), which provides for certain footwear in Chapter 64. The rate of duty will be 90 cents per pair plus 20 percent ad valorem

If this boot is valued at over $12 per pair, the applicable subheading will be 6402.91.90, HTS, and the rate of duty will be 20 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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

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