CLA-2-64:S:N:N8:347 888731
Ms. Ina L. Ateshkadi
Sears Merchandise Group
3333 Beverly Road
Hoffman Estates, IL 60179
RE: The tariff classification of footwear from China.
Dear Ms. Ateshkadi:
In your letter dated July 23, 1993, you requested a tariff
classification ruling.
Style 59532 is a woman's over-the-ankle duck boot with an upper
comprised of rubber, leather, and textile and a sole of rubber. The
upper portion of the shaft is leather with a textile collar. The shoe
has vulcanized construction, a "Thinsulate" lining and eyelet lace
closure.
Your follow-up documentation indicates that you have recalculated
the measurement of the upper and now consider the external surface
area to be predominately rubber.
The applicable subheading for this boot will be 6402.91.50,
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 not over 90 percent of the
external surface area is rubber or plastics, designed to be worn as
protection. The rate of duty will be 37.5 percent ad valorem.
Style 59522 is a woman's duck shoe with an upper comprised of
rubber, leather and textile and a rubber sole. The shoe has a textile
collar and eyelet lace closure. It also has vulcanized construction
and a "Thinsulate" lining. This shoe will be imported in another
color under style 59521.
Your lab measurement states that the external surface area of the
upper is predominately rubber.
The applicable subheading for this shoe will be 6402.99.20,
Harmonized Tariff Schedule of the United States (HTS), which provides
for other footwear with outer soles and uppers of rubber or plastics,
not covering the ankle, having uppers of which not over 90 percent of
the external surface area is rubber or plastics, designed to be worn
as protection. The rate of duty will be 37.5 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