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NY 863763

JUNE 11, 1991

CLA-2-64:S:N:N3D:347-T 863763


TARIFF NO.: 6402.91.40

Ms. Gloria M. Columbe
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703

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

Dear Ms Columbe:

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 : May 23, 1991

ON BEHALF OF : Grand Footwear Inc.

MERCHANDISE : A woman's cold weather boot, style number 2093, approximately 15 1/2 inches high, with a functionally stitched plastic upper, a textile liner and a cemented-on rubber/plastic outer sole. The sample boot will be returned as you have requested.

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 4.2 percent ad valorem rate of duty under the United States- Canada Free
Agreement (FTA) upon compliance with all applicable regulations.

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

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