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April 13, 1999

CLA-2-64:RR:NC:TP:348 D89115


TARIFF NO.: 6402.91.50

Mr. Mike Leahy
A.N. Deringer
173 W. Service Road
Champlain, NY 12919

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

Dear Mr. Leahy:

In your letter dated March 11, 1999, written on behalf of your client, Rallye Footwear Inc., you requested a tariff classification ruling.

You have submitted a sample of a finished boot, style #2593, which can be referred to as a “duck boot” type of construction. You state that the percentage of external surface area of the upper consists of 78.1% rubber/plastics, 12% leather, and 10% textile materials. The boot has a removable felt liner. You state that all materials used in the manufacture of the boot are of Canadian or United States origin, with the exception of the leather part of the upper, which is from China. The boots would be assembled in Canada for export to the United States.

The applicable subheading for the boot will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastics, designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37.5% 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 212-637-7089.


Robert B. Swierupski

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