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NY F82101




January 31, 2000

CLA-2-64:RR:NC:TP:347 F82101

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.80

Ms. Cyndi Bergamini
CSI Industries, Inc.
450 Winks Lane
Bensalem, PA 19020

RE: The tariff classification of a woman’s rubber/plastic boot from China.

Dear Ms. Bergamini:

In your letter dated January 18, 2000, you requested a tariff classification ruling.

You have submitted a sample of what you state is a woman’s boot, style #068-200214, with a polyurethane plastic upper and a rubber/plastic outer sole. The boot covers the ankle, has a lace-tie closure and features a foxing-like band that overlaps the upper by more than ¼ inch all around the perimeter of the shoe. You state that the boot is valued at $6.90 per pair.

The applicable subheading for the boot will be 6402.91.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, covering the ankle, having uppers of which over 90% of the external surface area (including accessories and reinforcements as defined in Note 4(a) to chapter 64 of the HTS) is rubber or plastics, footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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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