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NY 889318

August 26, 1993

CLA-2-64:S:N:N8:347 889318


TARIFF NO.: 6402.91.40

Ms. Sherry L. Singer
Singer & Singh
469 Seventh Avenue, Suite 1300
New York, NY 10018

RE: The tariff classification of footwear from China.

Dear Ms. Singer:

In your letter dated August 11, 1993, on behalf of J.P. Original Corp., you requested a tariff classification ruling.

Style 77053 is a woman's over-the-ankle boot with a plastic upper and a rubber/plastic unit molded lug sole. It has a mock welt and lace closure.

The applicable subheading for this boot 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 rate of duty will be 6 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
Area Director

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