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NY 887807

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July 26, 1993

CLA-2-64:S:N:N8:347 887807

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.11.60

Mr. Charles V. Ardovine
Tetra Sports Corporation
691 Orchard Drive NW
Lancaster, OH 43130

RE: The tariff classification of footwear from Italy.

Dear Mr. Ardovine:

In your letter dated June 18, 1993, you requested a tariff classification ruling.

The samples styles polar 190 and Olympia 490, are over-the ankle boots which you state are to be imported separately for wear inside of a molded plastic outer boot shell, a sample of which you also enclosed. In a phone conversation with this office, your Mr. Hayes stated that the inner and outer boot shells will be worn together, primarily for downhill skiing, but may also be used for snowboarding. Both boots have rubber/plastics soles and uppers, which you state, are of leather coated with plastic. Neither style has a Goodyear welt.

The applicable subheading for styles Polar 190 and Olympia 490 will be 6403.1160, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather, ski-boots, other than welt footwear. The rate of duty will be 10 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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