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NY B84426

May 2, 1997

CLA-2-64:RR:NC:347 B84426


TARIFF NO.: 6402.91.40

Mr. Arthur Colpack
Chillmark Dry Goods
124 Crescent Road
Suite 2-A
Needham, MA 02194

RE: The tariff classification of footwear from China.

Dear Mr. Colpack:

In your letter dated April 15, 1997 you requested a classification ruling for a ladies plastic rain boot which you identify as "Polar III".

The sample submitted with your ruling request is a boot with an outersole and upper of rubber or plastic which covers the ankle. It has zipper closures on either side of the boot shaft. The upper is entirely of non-molded construction from a point 3 cm above the top of the outer sole and is formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching.

The applicable subheading for rain boot identified as "Polar III" will be 6402.91.40, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles and uppers of rubber or plastic, covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastic, other. The rate of duty will be 6 percent ad valorem.

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

A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.


Paul K. Schwartz
National Commodity

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