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NY C84465




February 20, 1998

CLA-2-64:RR:NC:TP:347 C84465

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60, 6403.91.90

Mr. Bruce N. Shulman
Stein Shostak Shostak & O'Hara
1620 L Street, N.W., Suite 807
Washington, D.C. 20036

RE: The tariff classification of leather footwear from China.

Dear Mr. Shulman:

In your letter dated February 11, 1998, written on behalf of your client, Karman, Inc., you requested a tariff classification ruling for two leather shoes.

You have submitted samples for two styles of leather footwear. You state that style #WU-7649D is a man's ankle-length lace-up boot with seven eyelets and a double-kiltie located across the vamp directly below the laces. You state that the upper is constructed entirely of a buckskin type leather with the exception of a padded portion at the collar which is constructed of a smooth black leather with an outer sole and heel made entirely of polyurethane. You state that style #WU-7902C is a man's black, calf-length, slip-on boot, the upper of which is constructed entirely of leather, with an outer sole and heel made of polyurethane. Both shoes feature the trademark name "Roper," with a horseshoe shaped design which has been die-stamped on one side of each shoe's upper. In our opinion, this type of footwear is commonly worn by both sexes. You state that the shoes may also be imported in women's models, which will be identical in construction to the enclosed men's shoes. In the event that the shoes are imported in both male and female versions, you may want to submit samples for a revised classification ruling.

The applicable subheading for the leather footwear, style # WU-7649D and #WU-7902C, in sizes up to and including American men's size 8, will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For American men's sizes 8.5 and larger, the applicable subheading will be 6403.91.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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 the ruling 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 the ruling, contact National Import Specialist Richard Foley at 212-466-5890.

Sincerely,

Robert B. Swierupski
Director,

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