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NY H89562

March 26, 2002

CLA-2-64:RR:NC:TA:347 H89562


TARIFF NO.: 6403.91.90

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Ave.
Potomac, MD 20854-3334

RE: The tariff classification of footwear from Brazil

Dear Mr. Crain:

In your letter dated March 18, 2002, on behalf of Artiva Footwear Co., you requested a tariff classification ruling.

The submitted half pair sample, identified as the “Opal Bootie, Style No. 3965,” is a woman’s fashion boot approximately 8-inches in height, with a 3-inch high heel and a side zipper closure.

The boot has an upper with an external surface area consisting of both leather and textile component material parts assembled by stitching. It has a leather toe and vamp portion, a denim textile material instep and side quarter portion and a mostly leather shaft portion that also has a small triangular textile panel at the back of the topline. You have provided a lab report which indicates that the external surface area of this boot’s upper was measured to be 63% leather and 37% textile materials. Based on these measurements and as you state, per Note 4(a) to Chapter 64, HTS, we agree with you that this boot has an upper that is of leather for footwear classification purposes. The instant boot also has a cemented-on rubber/plastic outer sole.

The applicable subheading for this women’s fashion boot, identified as the “Opal Bootie, Style No. 3965” will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the wearer’s ankle; for other persons. The rate of duty will be 10% ad valorem.

We are returning the sample as you requested.

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.


Robert B. Swierupski

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