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July 28, 1999

CLA-2-64:RR:NC:TA:347 E84771

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.91.0000

Mr. William A. Vollmerhausen
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of footwear from Hong Kong or China

Dear Mr. Vollmerhausen :

In your letter dated July 13, 1999 you requested a tariff classification ruling.

The submitted sample, identified by you as Style #80-45-75, is a pair of waterproof, vulcanized rubber hip boots, approximately 36 inches in height. You state that this “hip boot wader” features, among other things, an adjustable inner canvas knee harness, a belt strap and molded rubber boots with steel shanks and multi-grip tread rubber outer soles.

The applicable subheading for this hip boot, Style #80-45-75, will be 6401.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear, with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not have a protective metal toe-cap; and which covers the wearer’s knee. The rate of duty will be 37.5% 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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