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NY E87810

October 15, 1999

CLA-2-64:RR:NC:TP:347 E87810


TARIFF NO.: 6402.91.40

Mr. John Logerfo
Equestrian Products Corp.
Hazleton, PA U.S.A.

RE: The tariff classification of rubber/plastic riding boots from India.

Dear Mr. Logerfo:

In your letter dated September 23, 1999, you requested a tariff classification ruling.

You have submitted a sample of what you state are ladies and children’s “Paddock” shoes. You state the submitted sample is made up of a synthetic (rubber/plastic) upper and a glued-on rubber/plastic sole, and is designed to be worn by equestrian enthusiasts when riding horses. This shoe features a lace-tie closure and covers the ankle.

The applicable subheading for the boots will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole’s external surface is rubber and/or plastics, which covers the wearer’s ankle, in which the upper’s external surface is over 90% rubber and/or plastics including accessories and reinforcements, which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is not 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 6% 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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