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NY I89652

January 10, 2003

CLA-2-64:RR:NC:TA:347 I89652


TARIFF NO.: 6405.10.00

Mr. W. Andrew Ryu
Top Line Manufacturing Co.
Red Line Products Inc.
901 Murray Road,
East Hanover, NJ 07936

RE: The tariff classification of footwear from China

Dear Mr. Ryu:

In your letter dated December 23, 2002 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style No. W-400 is as you state a wading shoe designed to be worn in the water over stocking-foot fishing waders. The shoe is approximately 7 inches high, covers the ankle, has a textile tongue, a lace closure and an upper with an external surface area consisting of stitched together leather rubber/plastic and textile fabric material component parts. The shoe has rubber/plastic external surface area material toe and heel portions and large textile material side panels that extend forward to the vamp and also account for some of the padded ankle collar portion. The shoe’s rugged look upper also features leather external surface area sections that are sewn together and account for the top front of the vamp, instep, eyelet stays, a 1 ½-inch wide band at the ankle and most of the shoes lower 2-inch wide perimeter that is turned and lasted under the insole. As you state in your letter, the leather surface area materials, including the leather ankle collar portion on the upper surface of this shoe add structural strength and rigidity to the upper and are to be included in this upper’s external surface area material measurements. You have provided an independent lab report stating that the external surface area of the upper is 47.85% leather, 27.61% textile and 24.54% rubber/plastics with all accessories and reinforcements excluded, making the upper predominately of leather. This wading shoe also has a rubber/plastic midsole and a cemented-on ½-inch thick non-woven felt-like textile material outer sole.

The applicable subheading for this wading shoe, identified as Style No. W-400 will be 6405.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather and in which the upper’s external surface is predominately leather or composition leather. The rate of duty will be 10% 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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