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NY L89285




January 5, 2006

CLA-2-64:RR:NC:SP:247 L89285

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.90

Mr. Darren Lenox
UPS Trade Management, Inc.
12380 Morris Road
Alpharetta, GA 30005

RE: The tariff classification of footwear from China

Dear Mr. Lenox:

In your letter dated December 22, 2005, on behalf of BlackHawk Products Group, you requested a tariff classification ruling.

The submitted sample, identified as “Light Assault Boots,” with Part #’s 83BT00BK and 83BT00CT, is a men’s American size 9 boot with a predominately rubber/plastic material external surface area upper (ESAU) that also has textile mesh material side panels which, as you state, make this boot quick drying and breathable. The boot’s upper covers the ankle, has a tongue, a lace closure, and it is not designed to be protective against cold or inclement weather or against penetration by water. The boot also has a cemented-on, molded rubber/plastic bottom that overlaps the upper at the sole with a foxing-like band. You state that the boot will be valued at over $12 per pair and you have also provided an independent laboratory report, indicating that the external surface area of the upper is 75.7% rubber/plastic and 24.3% textile (tongue excluded).

The applicable subheading for the boot, identified as “Light Assault Boots, Part #’s 83BT00BK and 83BT00CT,” will be 6402.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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