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NY G85267




December 14, 2000

CLA-2-64:G23 G85267

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.40.3090

Ms. Jenny Davenport
Classification Specialist
Wal-Mart Stores, Inc.
Direct imports (0410)
702 SW 8th St.
Bentonville, AR 72716-0410

RE: The tariff classification of a work boot from China.

Dear Ms. Davenport:

In your letter dated December 1,2000, you requested a tariff classification ruling on a leather work boot from China.

The sample you provided, style number HFS-6022, is a men’s 6” slip-on steel-toe work boot. The upper is chiefly cowhide suede leather with elastic side gores. The outer sole is EVA rubber. The boot features a protective metal toe-cap, as well as a welt that meets the definition for welt footwear in Chapter 64 Additional U. S. Note 1(a). The sample has been cut and disassembled by the classifying officer and has not been returned.

The applicable subheading for the work boot will be 6403.40.3090, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber and uppers of leather, other footwear, incorporating a protective toe-cap, welt, other than with pigskin uppers. The rate of duty will be 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 this ruling letter should be attached to 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.

If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 212-637-7089

Sincerely,

Jeffrey Walgreen,
Port Director

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