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NY 880088



TARIFF NO.: 6406.10.60

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

RE: The tariff classification of a partial boot upper from China or Taiwan.

Dear Ms. Columbe:

In your letter dated November 4, 1992, on behalf of Les Chaussures Rallye Footwear, you requested a tariff classification ruling.

The submitted sample, Style # 7003, is a part of a boot shaft. This partial upper consists of stitched together component pieces that are made from textile materials visibly coated (or covered) externally with a layer of plastic. The plastic coating layer is, in turn, embossed with a pattern which simulates a woven textile-like surface appearance.

Additionally, this boot shaft has a braided textile shoelace that is threaded through two metal eyelets and passes around the inside sleeve of a 1 inch wide, cinchable topline trim. Previous rulings have held that this type of lace and boot shaft combination item is considered to be a "composite good", that derives its essential character from the "larger, more prominent, and necessary shaft, not from the textile lace."

The applicable subheading for the boot shaft (including the braided textile lace), your Style # 7003, will be 6406.10.60, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear uppers whose external surface is predominately of rubber and/or plastics. The rate of duty will be 5.3 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

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