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NY I82993

July 2, 2002



TARIFF NO.: 6402.91.40

Mr. Arthur Colpack
Colpack Design & Manufacturing, Inc.
50 Terminal Street, Bldg. 2, Suite 414
Boston, MA 02129

RE: The tariff classification of footwear from China.

Dear Mr. Colpack:

In your letter dated June 11, 2002, you requested a reconsideration of a tariff classification ruling for a Revised Version of your footwear style “Slush/AA-15B.” Style “Slush” was previously the subject of a classification ruling PD I80979 dated May 13, 2002. Since the construction and style number have been revised, this office will treat your re-submission as a new ruling request for style “Slush AA/15-B.”

The revised style “Slush AA/15-B” is a ladies rain boot. The outer sole and upper is composed entirely of rubber/plastics. The boot covers the ankle and features a slide fastener closure on the inside of the shaft. The boot is designed to be a protection against water. Style “Slush AA/15-B” has an upper which from a point 3cm above the top of the outer sole is entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching, in this regard it satisfies the exception to the exclusion of protective footwear in subheading 6402.91.40, Harmonized Tariff Schedule of the United States, (HTS).

The applicable subheading for style “Slush AA/15B” will be 6402.91.40 (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other footwear, covering the ankle, other, having uppers of which over 90 percent of the external surface area, including accessories or reinforcements, is rubber or plastics, not having a foxing or foxing-like band applied at the sole and overlapping the upper, and meets the exception to the exclusion of protective footwear in subheading 6402.91.40. The general rate of duty will be 6 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 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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