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February 8, 1999

CLA-2-64:RR:NC:TP:347 D86975


TARIFF NO.: 6403.40.60

Mr. Brian Wavra
3600 S. Memorial Dr.
Racine, WI 53403

RE: The tariff classification of a leather boot with steel toe cap from China.

Dear Mr. Wavra:

In your letter dated January 13, 1999, you requested a tariff classification ruling.

You have submitted a sample of what you state is a man’s boot, style #2400-9972 “Steel Toe Pac Boot.” This boot’s upper is made of leather, rubber and textile material. You state that the upper portion is made of leather, and that the lower portion of the upper and the sole are made of rubber. You also state that the boot features a steel toe and shank and an 8mm foam insulation which we believe to be the thick textile insulation inside the boot, about one inch of which is visible and extends above the boot’s topline collar. A cursory examination of the shoe reveals that leather is the material which makes up the majority of the upper.

The applicable subheading for the boot will be 6403.40.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of rubber/plastics, which incorporates a protective metal toe-cap, which is not of welt construction. The rate of duty will be 8.5%.

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 212-637-7089.


Robert B. Swierupski

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