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NY 854180




CLA-2-64:S:N:N3D:347 854180

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60; 6403.99.90

Ms. Barbara Briles
Bob's Inc.
P.O. Box 660
Middletown, CT 06457

RE: The tariff classification of footwear from Korea.

Dear Ms. Briles:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : Undated

DESCRIPTION OF
MERCHANDISE : The sample is a low-cut lace-up "duck" style shoe which you call a "Woodsman" and your testing lab refers to as Stock Number 51816. It consists of a molded rubber "duck" bottom to which a 2 1/8 inch, 3-eyelet leather collar has been stitched. The collar has a 1/4 inch topline trim. The shoe has a leather tongue stitched to the bottom which is not to be considered in measuring the exterior surface area of the upper. The measurements given by your lab of 50.4 percent leather and 44.7 percent rubber/ plastic will be verified by Customs when the shoes are entered.

HTS PROVISION : Other footwear with outer soles of rubber and uppers of leather, not covering the ankle, other.

HTS SUBHEADING : 6403.99.60 for men, youths, and boys; 6403.99.90 for other persons.

RATE OF DUTY : 8.5 percent ad valorem for men, youths, and boys; 10 percent ad valorem for other persons.

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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