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NY F85638




May 8, 2000

CLA-2-64:RR:NC:TP:347 F85638

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60, 6403.91.90

Mr. Edward H. Laplant, Jr.
Sullivans
P.O. Box 598
121 Franklin Street
Hanson, MA 02341

RE: The tariff classification of a leather boot from Korea.

Dear Mr. Laplant:

In your letter dated April 20, 2000 you requested a tariff classification ruling.

You have submitted a sample of a cold weather boot with a predominately leather upper, covering the ankle, and a rubber/plastic sole. The insulation is imparted by a removable bootie that you state is constructed with “Dupont Thermolite Insulation,” and an insulation of certified “Dupont DACRON” polyester material.

The applicable subheading for the boots up to and including American men’s size 8 will be 6403.91.60, 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 sizes 8.5 and above, 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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