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NY D82619

October 14, 1998

CLA-2-64:RR:NC:TA:347 D82619


TARIFF NO.: 6403.40.60

Mr. Scott D. Noe
Tower Group International
821 2nd Ave., #1400
Seattle, WA 98104-1476

RE: The tariff classification of footwear from Canada

Dear Mr. Noe:

In your letter dated September 15, 1998, on behalf of Alliance Mercantile Inc., you requested a tariff classification ruling.

The sample submitted is a half pair of a "Black Tusk" work boot, approximately 11 inches high. It has a combination upper consisting of a rubber foot portion and a leather shaft with a leather bellows tongue and a frontal lace closure. You state that leather accounts for approximately 58.6% of the external surface area of the upper and rubber accounts for the remaining 41.4%. This boot also has a rubber/plastic outer sole, an encircling rubber foxing-like band and it also incorporates a steel toe cap and plate to protect the wearer's foot from injury.

The applicable subheading for this boot will be 6403.40.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear other than "sports footwear", with outer soles of rubber, plastics, leather or composition leather and uppers predominately of leather; which incorporates a protective metal toe cap; and in which the sole is attached to the upper by a means other than welt stitched construction. The general rate of duty will be 8.5% ad valorem.

We are returning the sample as you requested.

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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