The tariff classification of an boot shaft from Mexico. Dear Mr. Ramirez: In your letter dated October 12, 1990, on behalf of yourclient Keni International, Ltd., you requested a classificationruling. The submitted sample is a stitched-together shaft portion ofa boot upper. It is approximately 7 1/2 inches high and 5 1/2inches wide. The applicable subheading for the upper will be6406.10.6500, Harmonized Tariff Schedule of the United States(HTS), which provides for parts of footwear uppers whose externalsurface is predominately leather. The duty rate will be 3.7% advalorem. Articles classifiable under subheading 6406.10.65, HTS,which are products of Mexico, are entitled to duty free treatmentunder the Generalized System of Preferences (GSP) upon compliancewith all applicable regulation

NY 857657 Nov. 21, 1990 CLA-2-64:S:N:N3D:346 M 857657 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Mr. Rolando Ramirez, Jr. Diana M. de Montemayor P.O. Box 6001 Laredo, Texas 78042-6001 RE: The tariff classification of an boot shaft from Mexico. Dear Mr. Ramirez: In your letter dated October 12, 1990, on behalf of your client Keni International, Ltd., you requested a classification ruling. The submitted sample is a stitched-together shaft portion of a boot upper. It is approximately 7 1/2 inches high and 5 1/2 inches wide. The applicable subheading for the upper will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear uppers whose external surface is predominately leather. The duty rate will be 3.7% ad valorem. Articles classifiable under subheading 6406.10.65, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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