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NY C86539




April 29, 1998

CLA-2-64:RR:NC:347 C86539

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40, 6402.91.50, 6403.91.90

Mr. Scott D. Hardy
NEOS Performance Overshoes
P.O. Box 540
823-B Ferry Road
Charlotte, VT 05445

RE: The tariff classification of footwear.

Dear Mr. Hardy:

In your letter dated April 10, 1998 you requested a classification ruling for three footwear styles. You describe the samples as follows:

(TL1) Leather Traveler- Adult XS-XXL (3-14.5) Upper- Either split or full grain leather (waterproof)
Lining- Fleece
Outsole- TPR
Est. FOB-$17.50

(LL4) Loki- Youth XS-XXL (8.5-5)
Upper- Action Leather (waterproof)
Lining- Nylex
Outsole and Accents- Vulcanized rubber
Est. FOB-$9.00

(MV1) Metro- Women's XS-XL (3-12.5)
Upper- Vylon (PVC on a cotton substrate)
Lining- Fleece
Outsole- Compression Molded rubber
Est. FOB-$11.90

Style (TL1) is a unisex boot with an outer sole of rubber or plastics and an upper which you indicate has an external surface area of predominantly leather.

The applicable subheading for style (TL1) in sizes up to and including American men's size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of predominantly leather, covering the ankle, other than welt, for other persons. The rate of duty will be 10 percent ad valorem. In sizes larger than American men's size 8, the applicable subheading will be 6403.91.60, (HTS) which provides for footwear with outer soles of rubber or plastic and uppers of predominantly leather, covering the ankle, other than welt, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.

Style (LL4) is a child's boot with an outer sole of rubber or plastic and an upper of predominantly plastics material. You indicate that the boot is waterproof.

The applicable subheading for style (LL4) will be 6402.91.50, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of predominantly plastics material, covering the ankle, designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37.5 percent ad valorem.

Style (MV1) is a women's boot with a rubber or plastics outer sole and an upper of predominantly plastics material. The boot has a hook and loop closure extending down the back of the shaft. You indicated in a telephone conversation that the upper of this boot has an external surface area of over 90 percent rubber or plastics including accessories and reinforcements.

The applicable subheading for style (MV1) will be 6402.91.40, (HTS) which provides for 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 (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the surface a substantial portion of functional stitching. The rate of duty will be 6 percent add valorem.

The submitted samples are not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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.

Sincerely,

Robert Swierupski
Director,

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