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NY F88319

June 21, 2000

CLA-2-64:RR:NC:TA:347 F88319


TARIFF NO.: 6404.19.20

Ms. Esther Isenberg
Right Stuff, Inc.
24 Ray Avenue, Suite 103
Burlington, MA 01803

RE: The tariff classification of footwear from China

Dear Ms. Isenberg:

In your letter dated June 6, 2000 you requested a tariff classification ruling.

The submitted half pair sample, identified as style name “Jupiter”, is a child’s size cold weather boot, approximately 9 inches high. The boot has an upper with a predominately textile material external surface, which consists of a textile fabric shaft and foot portion, and a rubber/plastic outside heel counter in combination with an encircling 1-inch high mudguard sidewall. The boot also has a thickly padded, man-made fleece lining, a front zipper closure and a sewn-on unit molded rubber/plastic cupsole bottom, which overlaps the upper.

The applicable subheading for this cold weather boot, style name “Jupiter”, will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials, excluding accessories and reinforcements; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed as a protection against water, oil, 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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