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NY A86028



August 16, 1996

CLA-2-64:K:TC:C9:D23 A86028

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.6075; 6403.91.9045

Mr. John Canellakis
Vice President
Beijing Trade Exchange, Inc.
701 E Street, SE
Washington, DC 20003

RE: The tariff classification of two boots from China.

Dear Mr. Canellakis:

In your letter dated July 22, 1996 your company requested a tariff classification ruling.

You included two samples and described them as pac boots of leather and rubber with eyelets and hooks. One boot with seven eyelets is style number 001 and one boot with five eyelets is style number 002. The upper of both styles is composed of 85% calf leather, 5% 840 D/Nylon and 10% pig leather along the padded collar. The boots have outer soles of rubber/plastics. The boots will be imported from China. The samples are being returned as requested.

The applicable subheading for the boots in sizes 8 « and above will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; covering the ankle; other; for men, youths and boys; other; other; for men; other. The duty rate will be 8.5% ad valorem.

The applicable subheading for the boots up to size 8 will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; covering the ankle; other; for other persons; other; for women; other. The duty rate will be 10% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

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,

Thomas Mattina

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