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NY 885412




April 28, 1993

CLA-2-64:S:N:N8: 347 885412

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.50

Mr. Ed Baker
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: The tariff classification of footwear from Canada.

Dear Mr. Baker:

In your letter dated April 21, 1993, on behalf of Rallye Footwear Inc., you requested a tariff classification ruling.

Style 1062-1002 is a child's winter boot with a rubber/plastic upper and sole. The upper has a molded foot portion and a stitched on shaft with a padded collar and eyelet lace closures. It also has a textile fleece lining.

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, designed to be worn over, or in lieu of, other footwear as a protection. The duty rate will be 37.5 percent ad valorem.

Goods classifiable under subheading 6402.91.50, HTS, which have originated in the territory of Canada, will be entitled to a 18.7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on style 7008-1510 and 7005-1013. Your request for a classification ruling should include a lab percentage measurement of the materials comprising the external surface area of the upper. Also include a clear explanation of how the figure is arrived at.
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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