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NY K84702





April 16, 2004
CLA-2-64:RR:NC:SP:247 K84702

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.20

Ms. Barbara Clausen
FedEx Trade Networks
Transport & Brokerage, Inc.
205 West Service Road
Champlain, NY 12919

RE: The tariff classification of footwear from China

Dear Ms. Clausen:

In your letter dated March 31, 2004, on behalf of Gen-X Sports, Inc., you requested a tariff classification ruling.

The submitted sample identified as Style #329281 is a pair of slip-on cold weather boots approximately 9.1/2-inches high. The boot has a textile, external surface area material upper, a thick, plush wool lining and a rubber/plastic outer sole.

The applicable subheading for this slip-on boot, Style #329281, will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% 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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