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NY E81449

May 21, 1999



TARIFF NO.: 6403.91.90

Ms. Elizabeth A. Wilkinson
Purchasing Officer
Weatherbetta, USA
25 Executive Avenue
Edison, New Jersey 08817

RE: Classification of Footwear.

Dear Ms. Wilkinson:

In your recent letter, dated April 21, 1999, you requested a tariff classification on a boot to be produced in India.

The submitted sample, Dublin Paddock Shoe, is a womans leather upper boot approximately seven and one half inches in height with a front lace closure. The outer sole is produced from rubber and/or plastic.

You also requested a classification, a sample was not submitted, on a boot identical to the sample received with a zipper closure in lieu of a lace closure.

For the purpose of this ruling, we assume that the constituent material, of the zipper boot, having the greatest surface area of the upper is leather.

The applicable subheading for both boots 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; in which the outer sole is rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper covers the ankle; in which the sole is attached to the upper by means other than welt stitched construction; which is worn by other than men, youths and boys; which is valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Port Director Boston, Massachusetts

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