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NY L89425




January 4, 2006

CLA-2:64:RR:NC::247 L89425

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.20

Ms. Stacey Nesseth
Red Wing Shoe Company, Inc.
314 Main Street
Red Wing, MN 55066-2337

RE: The tariff classification of footwear from China.

Dear Ms. Nesseth:

In your letter dated December 20, 2005 you requested a tariff classification ruling for a boot identified as style 3858.

The lace-up sample boot covers the ankle and has an outer sole of rubber or plastics and an upper of camouflage textile material. The boot has a Gore-Tex liner and is therefore protective.

The applicable subheading for style 3858 will be 6404.19.20, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear designed to be worn over or in lieu of other footwear as a protection against water, oil, grease or chemicals, or cold or inclement weather. The general rate of duty will be 37.5 percent 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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