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NY E80698




May 10, 1999

CLA-2-64:LA:S:T:1:4:D27 E80698

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.50, 6403.91.60, 6403.91.90

Saralee Antrim-Saizan
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097

RE: The tariff classification of boots from China

Dear Ms. Antrim-Saizan:

In your letter dated April 8, 1999, on behalf of Global Sports, you requested a tariff classification ruling.

You included three samples identified as “Nome” (#LF995046); “Anchorage” (LF995043); and “Icelander” (LF995044). All three styles are described as waterproof extreme weather boots. The outer sole and midsole of all three samples are rubber/plastic. You have included specification sheets detailing the component breakdown for each style. “Nome” appears to have an ESAU of 58.7% rubber/plastic. “Anchorage” has an ESAU of 50.5% rubber/plastic and “Icelander” has an ESAU of 54.3% leather.

The applicable subheading for “Nome” and “Anchorage” will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics; other footwear; covering the ankle; other; footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty is 37.5% ad valorem.

The applicable subheading for “Icelander” imported in men’s sizes will be 6403.91.60, 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, other footwear,
covering the ankle, other, for men, youths and boys. The rate of duty will be 8.5% ad valorem. Additionally, the subheading for “Icelander” imported in women’s sizes will be 6403.91.90 at a rate of duty of 10% 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 the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Irene Jankov
Port Director

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