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NY H84807

August 14, 2001

CLA-2-64:RR:NC:TA:347 H84807


TARIFF NO.: 6403.91.30

Mr. Brooke Knight
Kuehne & Nagel
2009 So. 4130 West, Unit B
Salt Lake City, UT 84104

RE: The tariff classification of footwear from China

Dear Mr. Knight:

In your letter dated August 2, 2001, on behalf of Redwing Shoes, you requested a tariff classification ruling.

The submitted sample, identified as “Item #6446-Men’s Brown Soft Toe Mid High,” is an approximately 6-1/2 inch high boot, covering the ankle, with a predominately leather upper, a lace closure consisting of four metal D-ring eyelets and two speed hooks, and a padded plastic ankle collar. The boot also has a rubber/plastic outer sole and is constructed with a welt, which extends around the edge of the tread portion of the sole, and in which the welt and the upper are sewed to a lip on the surface of the insole, and the outsole is sewed or cemented to the welt. This boot is considered to be “welt footwear” for classification purposes.

The applicable subheading for this boot, identified as “Item #6446-Men’s Brown Soft Toe Mid High,” will be 6403.91.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather; which has outer soles of rubber and/or plastics, or composition leather; which is not “sports footwear”; which covers the ankle; and which is of (lipped) welt stitched construction. The rate of duty will be 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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