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NY N013194




June 29, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.9030

Mr. Peter Jay Baskin
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street
New York, NY 10004

RE: The tariff classification of footwear from Italy

Dear Mr. Baskin:

In your letter dated June 19, 2007, you requested a tariff classification ruling on behalf of Polo, Ralph Lauren for a man’s boot identified as “Jeremiah.” The submitted sample is a lace-up boot with an outer sole of rubber/plastics and an upper composed of a leather foot portion and a textile material shaft. You indicate that textile material comprises the constituent material of the upper having the greatest external surface area (ESAU). The unit molded outer sole has side walls that substantially encircle and overlap the upper in excess of ¼ inch. The boot has a foxing or foxing-like band.

The applicable subheading for style “Jeremiah” will be 6404.19.9030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: other: valued over $12/pair, for men. The rate of duty will be 9 percent 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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