CLA-2-64:RR:NC:TP:347 D89463

Ms. Patricia A. Blackwell
Blair Corporation
220 Hickory Street
Warren, PA 16366-1033

RE: The tariff classification of welt footwear from China.

Dear Ms. Blackwell:

In your letter dated March 16, 1999, you requested a tariff classification ruling.

You have submitted a sample of what you refer to as “Men’s Wellington Boots,” Blair product #03144. You state that the upper is made of full grain tumbled leather with no lining, and rubber outer soles. You also state that the boot features a Goodyear welt construction.

The applicable subheading for the boots will be 6403.91.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, welt footwear. The rate of duty will be 5% ad valorem.

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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division