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NY H87690




February 26, 2002

CLA-2-64:RR:NC:TA:347 H87690

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40

Mr. John E. Meunier
Oceanair
135 American Legion Hwy.
Revere, MA 02151

RE: The tariff classification of footwear from China.

Dear Mr. Meunier:

In your letter dated February 01, 2002, on behalf of your client H.H. Brown Shoe Company Incorporated, you requested a tariff classification ruling.

The three submitted samples are described as follows:

Style name “Snowbird” #723011 – a woman’s slip-on cold and/or inclement weather boot, approximately 8 ½ inches high with a functionally stitched polyurethane plastic upper. The boot has zipper closures on both sides of the boot shaft; a textile wool lining and a cemented-on unit molded rubber/plastic bottom. The textile lining extends out about ¼ inch over the top of the boot’s top line. By visual examination, we have determined that the textile lining accounts for less than 10% of the upper’s external surface.

Style name “Burlington” #IFA-16 – a woman’s rain/fashion boot, approximately 8 ¾ inches high with a functionally stitched polyurethane plastic upper. The boot has a front zipper closure; a textile lining and a cemented-on unit molded rubber/plastic bottom.

Style name “Vail” #IFA-04 – a woman’s rain/fashion boot, approximately 14 ¾ inches high with a functionally stitched polyurethane plastic upper. The boot features a side zipper closure; a textile lining and a cemented-on unit molded rubber/plastic bottom.

The applicable subheading for all three 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 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, having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching. 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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