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June 4, 1998



TARIFF NO.: 6403.91.60

John B. Pellegrini

Ross & Hardies Law Offices

Park Avenue Tower

65 East 55th Street

New York, NY 10022-3219

RE: The tariff classification of footwear from China

Dear Mr. Pellegrini:

In your letter dated May 22, 1998 you requested a tariff classification ruling on behalf of your client, C.O. Lynch Enterprises, Inc.

The sample provided is described as a men's protective boot, style "Sierra Black", model 641295. The sole is rubber/plastic; the upper has a lower portion of rubber/plastic and an upper portion of leather. According to the furnished laboratory report, the breakdown of the external surface area of the upper is 51.64% leather; 47.37% rubber/plastic; 0.99% textile material. The boot is mid-calf in height and is lace-closed.

It is assumed that the importer's catalog offers similar styles of footwear for women; otherwise unisex classification guidelines would apply.

Based on the breakdown provided, which will be subject to verification at time and port of entry, the applicable subheading for the footwear will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other than sports footwear, footwear with outer soles of leather, footwear made on a base of wood, or footwear with a metal toe-cap; footwear covering the ankle; other than welt footwear; footwear for men, youths and boys. The rate of duty will be 8.5%.

The submitted sample is not marked with the country of origin. If imported as is, this footwear will not meet the country of origin marking requirements of 19 U.S.C. §1304, and will therefore 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."

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.


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