NY 858651
Dec. 20, 1990
CLA-2-64:S:N:N3D:347-T 858651
Mr. David Lorser
Chase, Leavitt Inc.
P.O. Box 589
Portland, Maine 04112
RE: The tariff classification of footwear from Korea.
Dear Mr. Lorser:
This classification decision under the Harmonized Tariff
Schedule of the United States (HTS) is being issued in accordance
with the provisions of Section 177 of the Customs Regulations (19
C.F.R. 177).
DATE OF INQUIRY : November 30, 1990
ON BEHALF OF : G.H. Bass & Co.
DESCRIPTION OF
MERCHANDISE : A man's low-top, duck bottom style shoe
for use as a protection against water or
cold or inclement weather. It has an upper
consisting of a molded rubber foot portion,
a stitched- on 2 inch high leather ankle
shaft portion with a padded collar, and a
three eyelet lace closure. The outsole is
vulcanized-on rubber which is rolled up at
the sides and overlaps the upper.
HTS PROVISION : Certain footwear in Chapter 64.
HTS SUBHEADING : 6402.99.20
RATE OF DUTY : 37.5 percent ad valorem
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport