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NY K83583




March 5, 2004
CLA-2-64:RR:NC:SP:247 K83583

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60

Mr. Brian Ryu
Pro Line Manufacturing Co.
901 Murray Road
East Hanover, NJ 07936

RE: The tariff classification of footwear from China

Dear Mr. Ryu:

In your letter dated February 25, 2004 you requested a tariff classification ruling.

The submitted half pair sample identified as your Style # WIN 760 (factory sample number/ lab reporting style # WIN 270) Men’s size 9 cold weather insulated boot, approximately 11-inches high. The boot has an upper with a molded rubber/plastic foot portion and a sewn-on leather shaft portion with camouflage pattern, textile material side panels. It also has a lace closure with metal D-ring eyelets and speed hooks and a rubber/plastic deep tread traction outer sole. You have provided an independent lab report, stating that the external surface area of the upper is 48.18% leather, 39.80% rubber/plastic and 12.02% textile, which makes leather the predominant external surface area upper (ESAU) material of this boot.

The applicable subheading for the “Men’s” boot identified as your Style # WIN 760 will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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