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NY C85532

March 27, 1998

CLA-2-64:RR:NC:TA:347 C85532


TARIFF NO.: 6406.10.6500

Mr. Mike Leahy
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification of footwear parts from Canada

Dear Mr. Leahy:

In your letter dated March 16, 1998, on behalf of A. N. Deringer, Inc., you requested a tariff classification ruling.

The submitted samples are two leather upper parts. Style #8153 is a brown suede leather boot shaft, approximately 5 inches long, with a gusset type tongue and 5 metal eyelet holes. Style #8101 is also a leather boot shaft, but is white and has, you state, a 0.15 mm thick plastic coating on its outer surface. It is approximately 6 inches long, has a gusset tongue and three pairs of sewn-on metal D-rings.

The applicable subheading for both these items will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for shoe uppers and the parts thereof, which are not formed uppers and in which the upper's external surface is predominately leather. The general rate of duty will be 0.7 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 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 Richard Foley at 212-466-5890.


Robert B. Swierupski

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