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NY 891690




November 5, 1993

CLA-2-64:S:N:N8:347 891690

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.20, 6402.91.50, 6403.91.90

Amy Lachenauer
F.W. Myers & Co., Inc.
R.F.D., Wellesley Island
Alexandria Bay, NY 13607

RE: The tariff classification of footwear from Canada

Dear Ms. Lachenauer:

In your letter dated October 18, 1993, on behalf of Norimco, you requested a tariff classification ruling.

You have submitted three samples of women's protective footwear. All of them have one piece unit molded rubber/plastic soles and partial uppers which extend beyond the instep. Style 592-62053 "Boston" is a slip-on with an upper that is rubber/plastic and leather. The top portion of the upper is formed by a 1" stitched on leather collar. Style 592-XX052 "Cambridge" is a lace-up low- rise boot with an upper of rubber, leather and textile. The shaft portion, which is approximately 2" wide, is leather with a textile collar and is stitched to the bottom portion of the upper. It has D ring lace closures. Style 592-70234 "Glacier" is a boot that has an upper with a leather shaft of approximately 4 1/2" and a rubber lower portion. It also has a removable textile liner which extends about 1/4 inch above the top of the shaft. The shoe and liner are meant to be worn together and would not, in normal use be worn alone.

In a phone conversation with Stephen Mitts of Norimco, he stated that the percentages for the constituent materials that comprise the external surface areas of the uppers of these samples are as follows: "Boston", 75% rubber/plastic and 25% leather; "Cambridge", 55% rubber/plastic and 45% leather and textile; "Glacier", 60% leather and 40% rubber/plastic and textile.

The applicable subheading for the "Boston" will be 6402.99.20, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90 percent of the external surface area is rubber or plastics, designed to be worn over, or in lieu of, other footwear as protection. The duty rate will be 37.5 percent ad valorem.

The applicable subheading for the "Cambridge" 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 uppers of which not over 90 percent of the external surface area is rubber or plastics, designed to be worn over, or in lieu of, other footwear as a protection. The duty rate will be 37.5 percent ad valorem.

The applicable subheading for the "Glacier" will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, covering the ankle, for other persons. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 6402.99.20, 6402.91.50, and 6403.91.90 HTS, which have originated in the territory of Canada, will be entitled to a 18.7, 18.7, and 5 percent rate of duty respectively under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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