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NY A86317




August 6, 1996

CLA-2-64:R:N3:347 A86317

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60, 6403.91.90

Mr. Roger J. Crain, President
Customs Science Services
3506 Frederick Place
Kensington, MD. 20895-3405

RE: The tariff classification of footwear from China.

Dear Mr. Crain:

In your letter dated July 24, 1996, you requested a classification ruling on behalf of your client, E.J. Footwear Inc., for three footwear styles which you identify as John Deere styles 50480, 50481 and 50490.

You state that John Deere styles 50480 and 50481 are identical except for color. All three samples are unisex boots with rubber/plastic molded bottoms and shafts of differing heights of leather sewn to the molded boot bottom. You provide external surface area of the upper (ESAU), measurements showing 47 percent rubber/plastic and 53 percent leather for styles 50480 and 50481 and 39 percent rubber/plastic, 48 percent leather and 12 percent textile for style 50490.

Based on the ESAU measurements provided, the applicable subheading for the boots, up to and including U.S. men's size 8, will be 6403.91.90 (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, other, covering the ankle, other, for other persons. The rate of duty will be 10 percent ad valorem. For U.S. men's size 8.5 and above, the applicable subheading will be 6403.91.60 (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, other, covering the ankle, other, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.

Sincerely,

Roger J. Silvestri
Director

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