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NY B86955




June 27, 1997

CLA-2-64:RR:NC:TA:346 B86955

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.20

Mr. Tom Paciaffi
Coronet Brokers Corp.
P.O. Box 300764
Jamaica, NY 11430-0764

RE: The tariff classification of footwear from Italy

Dear Mr. Paciaffi:

In your letter dated June 23, 1997, on behalf of Spring Footwear, you requested a tariff classification ruling.

The submitted sample is a woman's cold weather boot, no style name indicated, approximately 6 1/2 inches in height. It has a man-made textile fabric upper with a 4 eyelet, metal D-ring type front lace closure and a simultaneously molded PVC plastic bottom. It also has a man-made fleece liner, with a thicker fake-fur lining around the ankle area, on the underside of the tongue and forming the boot's topline trim.

The applicable subheading for the boot described above will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5 percent ad valorem.

We are returning the sample as you requested.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 212-466-5889.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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