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NY 869254


December 20, 1991

CLA-2-64:S:N:N3:D 347-JG-869254

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.90

Mr. Sidney Freidin
Sidney Freidin, Inc.
1119 Santa Isabel Avenue
P.O. Box 1029
Laredo, TX 78042

RE: The tariff classification of a man's boot from Mexico

Dear Mr. Freidin:

In your letter dated October 9, 1991, which was received on November 29, 1991, on behalf of Impo, Inc., you requested a tariff classification ruling.

The sample is a man's western style boot with a plastic sole, and an upper that has a plastic shaft and a leather vamp. You have stated that the external surface area of this boot upper is 55 percent plastic and 45 percent leather. You state that the value of the boot is over $12.00 a pair.

The applicable subheading for this boot will be 6402.91.90, 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 uppers of which not over 90 percent of the external surface area is rubber or plastics, valued over $12.00 a pair. The rate of duty will be 20 percent ad valorem.

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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