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NY 894013

January 21, 1994

CLA-2-64:S:N:N8:347 894013


TARIFF NO.: 6403.91.60

Edward F. Flora
Director, Administration/Operations
20664 Bahama Street
Chatsworth, CA 91311-6011

RE: The tariff classification of footwear from China.

Dear Mr. Flora:

In your letter dated January 10, 1994, you requested a tariff classification ruling.

Style 0033 is a man's over-the-ankle hiker boot with a leather upper and a unit molded rubber\plastic sole. It has "D" ring lace closures, a textile tongue and textile trim at the topline and upper back portion.

The applicable subheading for this boot will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather, covering the ankle, for men, youths and boys. The duty rate will be 8.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on 0043, 0053, 0063 and 0073, the styles you call "Muralto," "Ledrone," "Vandro" and "Alturi" respectively. Although you claim leather as the material of the upper it seems clear that much of what you counted as external surface area (ESAU) should be considered accessories and reinforcements (A/R). A/R is disregarded in the first measurement of the ESAU. Therefore, we require that you furnish us with a laboratory ESAU measurement and a diagram explaining which pieces you counted as A/R.

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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