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NY L86495




August 3, 2005

CLA-2-64:RR:NC:SP:247 L86495

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.90

Ms. Maristella Iacobello
Phillips – Van Heusen Corporation
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of footwear from China

Dear Ms. Iacobello:

In your letter dated July 21, 2005 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #3900-001 “Eskimo Boot,” is a women’s slip-on boot, approximately 10-inches high. The boot has an upper with an external surface area comprised of both leather and man-made plush textile materials. You have provided an independent lab report for the external surface area of the upper material percentage measurements. The lab analysis report findings indicate that leather is the predominant upper material and accounts for 51.2% of the external surface area, while textile materials account for 48.7%. The boot also has a molded rubber/plastic sole.

The applicable subheading for the women’s boot, identified as Style #3900-001 “Eskimo Boot,” will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which covers the ankle; for other persons. The rate of duty will be 10% 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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