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NY D81237

August 31, 1998

CLA-2-64:RR:NC:TA:347 D81237


TARIFF NO.: 6405.20.90

Mr. Richard R. Pannell
Big Fork Boot Company/dba Taiga
303 Autumn Leaf Court
Sterling, VA 20165

RE: The tariff classification of footwear from China

Dear Mr. Pannell:

In your letter received August 10, 1998 you requested a tariff classification ruling.

The submitted sample is a unisex "Taiga" brand cold weather boot, approximately 20 inches in height. It has a 100% textile polyester fleece upper, with cinch cords at the ankle and at the topline of the shaft, a one inch wide textile strap with plastic buckles at the instep, a one inch high suede leather wrap-around mudguard and a sewn-on, rubber/plastic cupsole bottom that has a predominately non-woven textile outer in contact with the ground.

The applicable subheading for this boot will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is not predominately rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; and in which the largest fabric of the upper consists, by weight predominately of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included). The rate of duty will be 12.5% 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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