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NY 885914

May 20, 1993

CLA-2-64:5:N:N8: 347 885914


TARIFF NO.: 6402. 91. 40

Mr. Arthur Colpack
Chillmark Dry Goods, Inc.
200 Reservoir Street
Needham, Ma 02192

RE: The tariff classification of footwear from China.

Dear Mr. Colpack:

In your letter dated May 10, 1993, you requested a tariff classification ruling.

The style you call "knit Nac" is a women's cold weather shoe with a plastic upper and a rubber/plastic sole. It has a textile collar, eyelet lace closure, and a brushed tricot lining.

The applicable subheading for this shoe will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear 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 duty rate will be 6 percent ad valor em.

Your inquiry does not provide enough information for us to give a classification ruling on the style you call "Euro Sweater". Your request for a classification ruling should include a lab percentage measurement for the constituent materials that comprise the external surface area of the upper. Note that the plastic piece that overlaps the textile collar is considered an accessory or reinforcement.

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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