CLA-2-64:S:N:N8:347 889318
Ms. Sherry L. Singer
Singer & Singh
469 Seventh Avenue, Suite 1300
New York, NY 10018
RE: The tariff classification of footwear from China.
Dear Ms. Singer:
In your letter dated August 11, 1993, on behalf of J.P.
Original Corp., you requested a tariff classification ruling.
Style 77053 is a woman's over-the-ankle boot with a plastic upper
and a rubber/plastic unit molded lug sole. It has a mock welt and
lace closure.
The applicable subheading for this boot will be 6402.91.40,
Harmonized Tariff Schedule of the United States (HTS), which provides
for other footwear with outer soles and uppers of rubber or plastics,
covering the ankle, having uppers of which over 90 percent of the
external surface area is rubber or plastics. The rate of duty will be
6 percent ad valorem.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
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