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NY K84346




March 29, 2004
CLA-2-64:RR:NC:SP:247 K84346

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.40.60

Ms. Lisa Zwaga
LaCrosse Footwear, Inc.
18550 NE Riverside Parkway
Portland, OR 97230

RE: The tariff classification of footwear from China or Taiwan

Dear Ms. Zwaga:

In your letter dated March 12, 2004 you requested a tariff classification ruling.

The submitted half pair sample identified as Style 0012-9500, 8” Gage Firetech Boot is a leather boot, approximately 8-inches high. The boot has a leather upper with a leather tongue, a full front lace closure with metal eyelets plus a quick release, fully functional side zipper closure that you state is intended for fire station use. The boot also has a protective steel toe-cap and a cemented-on, molded rubber/plastic bottom/sole.

The applicable subheading for the boot, identified as the Style 0012-9500, 8” Gage Firetech Boot, will be 6403.40.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber/plastics and uppers predominately of leather (excluding accessories or reinforcements), which is not “sports footwear,” which has a protective metal toe-cap and which is not of welt stitched construction. The rate of duty will be 8.5% ad valorem.

We are returning the sample as you 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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