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NY N009752




April 27, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.6075

Mr. Kim Young
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of footwear from China

Dear Mr. Young:

In your letter dated April 12, 2007, on behalf of Meijer Distribution, you requested a tariff classification ruling for two samples of U.S. men’s size 10 boots, identified as “Bushmaster 10” Waterproof Hunting Boots,” Style #BS-1739-1 and Style #JC1006BU-1.

The submitted sample boots are both approximately 10 inches in height and have upper’s predominately of leather that also feature boot shafts with large sewn-in panels comprised of camouflage patterned woven textile materials. Your letter states that both boots have uppers with constituent external surface area material measurements of 64 percent leather. Both boots also have padded textile material tongues, lace closures with “D” ring eyelets, Thinsulate™ padded linings for cold weather protection and thick, molded rubber/plastic traction outsoles.

The applicable subheading for the two men’s boots, identified as Style #BS-1739-1 and Style #JC1006BU-1, will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather, which is not “sports footwear”covering the ankleotherfor men. The rate of duty will be 8.5% 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/.

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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