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HQ 958474




October 6, 1995

CLA-2 R:C:M 958474 RFA

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.90

Mr. John B. Pellegrini
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219

RE: Footwear; Leather Boot with Textile Bootie; DD 809587, modified

Dear Mr. Pellegrini:

This is in response to your letter dated August 24, 1995, to the District Director of Customs, Terminal Island, California, on behalf of The Timberland Company, seeking to correct a factual error in DD 809587, issued to you on May 18, 1995, which dealt with the tariff classification of men's boots with textile booties under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for a response.

In your letter of April 21, 1995, you requested the classification of footwear described as a man's boot identified as Style 77300, "Mukluk Class III". Based upon the information provided, in DD 809587, dated May 18, 1995, the subject footwear was classified under subheading 6403.91.60, HTSUS, which provides for: "[f]ootwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: [o]ther footwear: [c]overing the ankle: [o]ther: [f]or men, youths and boys. . . ." Since the issuance of DD 809587, you have brought to our attention that there was a clerical error as to the men's boots being mistakenly labeled as Style 77300. Style 77300 is the women's version of the same style boot. The correct style number for the men's boots are Styles 77000 and 77009, the only difference being color.

After reviewing all the information, we find that the men's boots, Styles 77000 and 77009, are classifiable under subheading 6403.91.60, HTSUS, which provides for: "[f]ootwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: [o]ther footwear: [c]overing the ankle: [o]ther: [f]or men, youths and boys. . . ." Goods classifiable under this provision have a column one, general rate of duty of 8.5 percent ad valorem. We further find that the women's boots, Style 77300, are classifiable under subheading 6403.91.90, HTSUS, which provides for: "[f]ootwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: [o]ther footwear: [c]overing the ankle: [o]ther: [f]or other persons. . . . " Goods classifiable under this provision have a column one, general rate of duty of 10 percent ad valorem.

DD 809587 is modified as set forth in this ruling.

Sincerely,

John Durant, Director
Tariff Classification Appeals

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