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NY I80084

April 4,2002

CLA-2-64:G23 I80084


TARIFF NO.: 6403.40.6000

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

RE: The tariff classification of leather footwear with a protective metal toe-cap.

Dear Mr. Crain:

In your letter of April 1, 2002, you requested a tariff classification ruling on behalf of your client, E J Footwear.

The sample submitted with your request is the Cofra, a steel-toe workboot, with an outer sole of rubber/plastics and an upper of both leather and textile material. Our examination of the upper conforms to your findings that the leather components (over 70 percent) constitute the greatest external surface area of the upper. The over-the-ankle workboot is not of welt construction. As noted above, the Cofra features a protective metal toe-cap. The country of manufacture is Italy. The sample is being returned, as requested.

The applicable subheading for the Cofra will be 6403.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics, with uppers of leather: other footwear, incorporating a protective metal toe-cap: other than welt footwear. The rate of duty will be 8.5 percent 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 646-733-7042.


Jeffrey Walgreen,

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