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HQ 953594


April 5 1993

CLA-2 CO:R:C:M 953594 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40

Mr. Joseph Collins
Director of Operations
ELAN-POLO Inc.
1699 S. Hanley Road
St. Louis, Mo. 63144

RE: Footwear, men's

Dear Mr. Collins:

In a recent letter you inquired as to the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS), of a man's shoe produced in the People's Republic of China. A sample was submitted for examination.

The sample, style no. C1060M-1, is a man's over-the-ankle, lace-up boot with a molded plastic sole and a plastic upper.

This shoe is classifiable under subheading 6402.91.40, HTSUS, as other footwear with outer soles and uppers of rubber or plastics, other footwear, covering the ankle, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter is rubber or plastics. The applicable rate of duty for this provision is 6% ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division


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