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NY K80200




November 14, 2003
CLA-2-64: RR: NC: SP: 247 K80200

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.92.90

Ms. Teresa Huffman
Mid West Quality Gloves, Inc.
P.O. Box 260
Chillicothe, MO 64601

RE: The tariff classification of footwear from China.

Dear Ms. Huffman:

In your letter dated October 22, 2003, you requested a tariff classification ruling.

The submitted sample, identified as Style TG7021, is a molded rubber/plastic, waterproof, slip-on boot. The boot is approximately 14 inches in height, has a textile material liner and is decorated with a “leafy twig pattern” on upper and shaft sections. The boot also has an adjustable top shaft metal buckle closure and a top-line textile material pull-tab.

The applicable subheading for the boot identified as StyleTG7021, will be 6401.92.90, 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, footwear covering the ankle but not covering the knee, in which materials other than polyvinyl chloride (PVC) are used in the construction/lining of the boot. The rate of duty will be 37.5% ad valorem.

We are returning the sample(s) as requested.

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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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