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NY 851447


April 26, 1990

CLA-2-64:S:N:N3D:347 851447

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.50; 6404.19.20

Ms. Deborah Riding
Kuehne & Nagel, Inc.
8801 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of footwear from West Germany.

Dear Ms. Riding:

In your letter dated April 9, 1990, you requested a tariff classification ruling on behalf of ASL Distribution Co., Inc.

You submitted samples of three over-the-ankle cold weather boots with simultaneous injection molded rubber/plastic soles which overlap the uppers by 1/4 to 3/4 inch. The man's boot has a laced upper of suede leather and woven nylon textile. The woman's boot has a laced upper of plastic. The child's boot has a hook and loop closure at the top of a nylon textile upper.

The applicable subheading for the woman's boot will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, covering the ankle, having a foxing-like band, protective against cold weather. The duty rate will be 37.5 percent ad valorem.

The applicable subheading for the child's boot will be 6404.19.20, HTS, which provides for other footwear with outer soles of rubber or plastics and uppers of textile materials, protective against cold weather. The rate of duty will be 37.5 percent ad valorem.

The country of origin marking on these boots is not clear enough for them to be considered to be legally marked.

Your inquiry does not provide enough information for us to give a classification ruling on the man's boot. Your request for a classification ruling should include a percentage measurement of the materials comprising the external surface area of the upper, first without accessories and reinforcement, second with accessories and reinforcements. Include a description (with diagram) of how the measurements were made, and which components were considered accessories and reinforcements. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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