CLA-2-64:RR:NC:TA:347 D81237
Mr. Richard R. Pannell
Big Fork Boot Company/dba Taiga
303 Autumn Leaf Court
Sterling, VA 20165
RE: The tariff classification of footwear from China
Dear Mr. Pannell:
In your letter received August 10, 1998 you requested a
tariff classification ruling.
The submitted sample is a unisex "Taiga" brand cold weather
boot, approximately 20 inches in height. It has a 100% textile
polyester fleece upper, with cinch cords at the ankle and at the
topline of the shaft, a one inch wide textile strap with plastic
buckles at the instep, a one inch high suede leather wrap-around
mudguard and a sewn-on, rubber/plastic cupsole bottom that has a
predominately non-woven textile outer in contact with the ground.
The applicable subheading for this boot will be 6405.20.90,
Harmonized Tariff Schedule of the United States (HTS), which
provides for footwear, in which the outer sole's external surface
is not predominately rubber, plastics, leather or composition
leather; in which the upper's external surface is predominately
textile materials; and in which the largest fabric of the upper
consists, by weight predominately of fibers other than vegetable
fibers or wool (linings, accessories and reinforcements not
included). The rate of duty will be 12.5% 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 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division