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NY K82152




January 26, 2004
CLA-2-64: RR: NC: SP: 247 K82152

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.90.90

Mr. Scott D. Hardy
NEOS Overshoe
208 Flynn Ave.
Burlington, VT 05401

RE: The tariff classification of footwear from China.

Dear Mr. Hardy:

In your letter dated December 20, 2003, you requested a tariff classification ruling.

The submitted half pair sample identified as Style “Ulu Crow Okalik,” is a slip-on cold weather boot that is approximately 11-inches high. The boot has, as you state, a “rabbit fur” upper that covers the top of the vamp, the front shaft and the top-line collar. The lower perimeter of the boot is encircled with functionally stitched leather as well as the rear shaft section. Although you did not provided a external surface of the upper (ESAU) percentage measurement, we have determined by visual estimate that this boot has a predominately rabbit fur upper. The boot also features “Primaloft” insulation, an eleven-eyelet external lacing system, a fleece lining and a rubber/plastic traction outsole.

The applicable subheading for this shoe, identified as Style “Ulu Crow Okalik,” will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is not predominately leather, composition leather, textile materials, or rubber or plastics, and which is not disposable footwear designed for one time use. The rate of duty will be 12.5% ad valorem.

We are returning the sample 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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