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NY K89634

October 6, 2004

CLA-2-64:RR:NC:SP:247 K89634


TARIFF NO.: 6401.92.90

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

RE: The tariff classification of footwear from China

Dear Mr. Colpack:

In your letter dated September 21, 2004 you requested a tariff classification ruling.

The submitted half pair sample is a women’s slip-on, high-heeled waterproof boot, identified as style name “Tango.” The boot is approximately 12 inches high and has a molded rubber/plastic upper with a cemented and/or molded on rubber/plastic outer sole that also features a 3-1/2 inch hard plastic material spike heel. You state that this boot has an upper and outer sole of rubber, and a textile cotton/polyester jersey material lining.

The applicable subheading for the boot identified as style “Tango” will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; in which the upper is attached to the sole or midsole by a “molding” process; in which all the significant pieces of the upper are joined to each other by a “molding” process (note that vulcanization is a type of molding); which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; and which is lined or supported by material other than polyvinyl chloride. The rate of duty will be 37.5% 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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