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NY 888731




August 11, 1993

CLA-2-64:S:N:N8:347 888731

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.50; 6402.99.20

Ms. Ina L. Ateshkadi
Sears Merchandise Group
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of footwear from China.

Dear Ms. Ateshkadi:

In your letter dated July 23, 1993, you requested a tariff classification ruling.

Style 59532 is a woman's over-the-ankle duck boot with an upper comprised of rubber, leather, and textile and a sole of rubber. The upper portion of the shaft is leather with a textile collar. The shoe has vulcanized construction, a "Thinsulate" lining and eyelet lace closure.

Your follow-up documentation indicates that you have recalculated the measurement of the upper and now consider the external surface area to be predominately rubber.

The applicable subheading for this boot 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 as protection. The rate of duty will be 37.5 percent ad valorem.

Style 59522 is a woman's duck shoe with an upper comprised of rubber, leather and textile and a rubber sole. The shoe has a textile collar and eyelet lace closure. It also has vulcanized construction and a "Thinsulate" lining. This shoe will be imported in another color under style 59521.

Your lab measurement states that the external surface area of the upper is predominately rubber.

The applicable subheading for this shoe 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 as protection. The rate of duty will be 37.5 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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