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NY K89136

September 30, 2004

CLA-2-64:RR:NC:SP:247 K89136


TARIFF NO.: 6402.91.90

Mr. Douglas Saker
L.E. Coppersmith, Inc.
2041 Rosecrans Ave., #300
El Segundo, CA 90245

RE: The tariff classification of footwear from China

Dear Mr. Saker:

In your letter dated September 14, 2004, on behalf of your client, Dot Usa Clothing, Inc., you requested a tariff classification ruling.

The submitted half pair sample is identified as a “Ladies Fashion Boot Style # 054H-01.” The boot is approximately 17 inches high and has an upper consisting of a suede leather lower foot portion and a clear vinyl plastic shaft portion. You have provided the external surface area upper (ESAU) measurements for this boot, indicating that they are 21% leather and 79% plastic and/or rubber. The boot also has a full-length zipper at the back, a decorative accessory suede leather strap near the top of the shaft portion with some metal studs, and a dangling metal link ankle chain ornament. The submitted boot has an outer sole of rubber/plastics with a 3-inch high spike heel, and we presume it will be valued at over $12 per pair. You have also requested that we provide a classification and rate of duty for this same booth, which if instead of having an outer sole of rubber/plastics, has an outer sole that is leather.

The applicable subheading for the instant sample boot identified a Style #054H-01 will be 6402.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12 per pair. The rate of duty will be 20% ad valorem.

We note that if the supplied sample boot had a leather outer sole instead of a rubber/plastic outer sole, then the applicable subheading for this boot would be 6405.90.90, HTS, which provides for other footwear, other, other. The rate of duty will be 12.5% 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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