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NY 809472




May 08, 1995

CLA-2-64:S:N:N8:346 809472

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.90.9000

Mr. Samuel Pontieri
Alpha International Customs Brokers
40 Parker Road, Suite 201
Elizabeth, NJ 07207

RE: The tariff classification of a woman's boot and a woman's high-top fashion shoe, from Italy.

Dear Mr. Pontieri:

In your letter dated April 17, 1995, on behalf of your client, Buffalo De France, you requested a tariff classification ruling.

The first sample submitted is a woman's boot, which you indicate is Style 5547. It is approximately 16 inches high, with an upper which consists of a leather foot portion and a sewn on, 12 inch long plastic shaft portion. The boot has a full front lace closure which incorporates metal eyelets and speed hooks, a 2 1/2 inch high stacked wooden heel and a leather outer sole. The upper's external surface is predominately plastic.

The applicable subheading for this boot, your Style 5547, will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately other than leather, composition leather or textile materials and which has an outer sole that is predominately other than rubber or plastics. The duty rate will be 12.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the other sample submitted, a woman's high-top shoe with a combination patent leather and textile fabric upper, a lace closure and a plastic outer sole. Your request for a classification ruling should include an accurate external surface area percentage measurement of the textile and the leather materials which comprise this shoe's upper. In your measurements, do not include the "tongue". A price, per pair, should also be provided.

We are returning the samples as you requested.

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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