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NY 883981

March 25, 1993

CLA-2-64:5:N:N8:JG-347 883981


TARIFF NO.: 6402.91.40

Mr. Arthur Stein
ETA Import & Export Ltd.
1 Cross Island Plaza
Jamaica, New York 11422

RE: The tariff classification of footwear from China.

Dear Mr. Stein:

In your letter dated March 10, 1993, on behalf of Eastman Footwear, you requested a tariff classification ruling.

Style 70233 is a man's boot with a PVC upper and a unit molded rubber/plastic sole. It has a side zipper and a textile pile lining.

The applicable subheading for this boot will be 6402.9l.40, Harmonized Tariff Schedule of the United States (HTS), which provides for other foot Year with outer soles and uppers of rubber or plastics, covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastics. The rate of duty will be 6 percent ad valor em.

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
New York Seaport

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