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NY D82354

September 24, 1998

CLA-2-64:RR:NC:TP:347 D82354


TARIFF NO.: 6402.91.40

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, N.Y. 11001

RE: The tariff classification of a rubber/plastic boot from China.

Dear Mr. Spano:

In your letter dated August 31, 1998, written on behalf of your client, Jimlar Corp., you requested a tariff classification ruling.

You have submitted a sample of what you describe as a man's boot with a plastic upper, rubber/plastic unit bottom with a mock welt cement construction, style #47D20919. The boot features a lace-tie closure and a separate rubber/plastic welt strip which runs along the perimeter of the shoe. This boot does not feature a foxing-like band since we do not consider welt strips to be foxing-like bands for tariff purposes.

The applicable subheading for the boot will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole's external surface is rubber and/or plastics, which covers the wearer's ankle, in which the upper's external surface if over 90% rubber and/or plastics, including accessories and reinforcements, which does not have a foxing-like band, which is not protective footwear. The rate of duty will be 6% 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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