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NY D82744

October 14, 1998

CLA-2-64:NO:CO:D09 D82744

CATEGORY : Classification

TARIFF NO.: 6403.91.90

Joanne Balice
Import Department
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL. 60195-1930

RE: The tariff classification of a women's boot from China

Dear Ms Balice:

In your letter dated September 9, 1998, you requested a tariff classification ruling.

You submitted one sample, style 15968, which you describe as a women's mountain boot. The shoe is an over-the-ankle, lace-up boot with a brushed cow suede upper with rubber overlays and a thick rubber outer sole. You state the shoe will be marked with the country of origin on a tag sewn under the tongue.

The applicable subheading for the above shoe will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately leather (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber, plastic or composition leather; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper covers most of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is worn only by females or is unisex. The rate of duty will be 10 percent 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.


Allen H. Paterson
Port Director

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