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NY N013474




July 10, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.9045, 6403.91.6075

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 27, 2007, you requested a tariff classification ruling on behalf of Polo Ralph Lauren for a boot with an outer sole of rubber or plastics and an upper of leather and textile material.

      The submitted sample, identified as Style “Randolph” is described as a man’s boot. The item has a unit molded outer sole of rubber/plastics that overlaps the upper. The upper of the boot consists of a lower foot portion that you state is composed of leather. Attached to the lower foot portion is sewn a textile lace-up boot shaft that covers the ankle. You have supplied an external surface area (ESAU) percentage measurement for the upper indicating that the leather portion of the upper accounts for 51.64 percent of the ESAU. This ruling is being issued based upon the accuracy of the submitted ESAU measurements. The ESAU measurements may be verified upon importation. You have indicated that style "Randolph" is available in men’s sizes with no corresponding model available for females. This type of footwear is commonly worn by both sexes.

The applicable subheading for the "Randolph" boot in sizes up to and including American men’s size 8 will be 6403.91.9045, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, other, for other persons. The rate of duty will be 10 percent ad valorem. The applicable subheading for the boot in sizes larger than American men’s size 8 will be 6403.91.6075, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, other, for men, youths and boys.

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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