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NY K87362

July 9, 2004
CLA-2-64:RR:NC:SP:247 K87362


TARIFF NO.: 6403.91.90

Mr. Tim O’Conner
Sofft Shoe Company Inc.
8 Hampshire Drive
Hudson, NH 03051

RE: The tariff classification of footwear from China

Dear Mr. O’Conner:

In your letter dated June 23, 2004, on behalf of H. H. Brown Shoe Co., Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as the redesigned “Duck boot” style name “Powder” with the new product identifying number “QK208H-30” is, you state, a women’s boot, approximately 6-inches in height. The boot, which covers the wearer’s ankle, has a molded rubber/plastic foot portion and a sewn-on leather shaft portion with foam padded leather and textile material tongue and a sewn-on textile pull-up tab accessory at the back. The boot also has a shoelace closure with textile strap eyelet hoops and a rubber/plastic outer sole. You have provided an independent laboratory report stating that the external surface area of the upper (ESAU) of this women’s boot is 53.86% leather and 46.14% rubber/plastics, with all accessories and reinforcements excluded. Based on your submitted lab report ESAU percentage findings, this boot has a leather upper for footwear classification purposes. You state that the boot will be valued at over $12 per pair.

The applicable subheading for this boot, identified as style name “Powder” and product number “QK208H-30” will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which covers the 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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