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NY C88445




June 23, 1998

CLA-2-64:LA:S:T:1:4:D27 C88445

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.90

Mr. Robert P. Kenneally
Tower Group International
150 Eastern Avenue
Chelsea, MA. 02150-3352

RE: The tariff classification of unisex 100% genuine Shearling boots from China

Dear Mr. Kenneally:

In your letter dated May 26, 1998, on behalf of Pacific Trading Company, you requested a tariff classification ruling.

The submitted sample is a Shearling 8" boot with an upper of 100% genuine Shearling leather. The sole is composed of rubber and the boot is designed for unisex use. The F.O.B. price is $28.00 per pair.

The applicable subheading for boot will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, covering the ankle for other persons. The rate of duty will be 10 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.

Sincerely,

Irene Jankov

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