The tariff classification of footwear from China and Taiwan.

NY 890097 September 15, 1993 CLA-2-64:S:N:N8:347-JG 890097 CATEGORY: Classification TARIFF NO.: 6403.91.60; 6403.91.90 Ms. Karen Quintana New Wave Transport 2417 E. Carson Street Long Beach, CA 90810 RE: The tariff classification of footwear from China and Taiwan. Dear Ms. Quintana: In your letter dated September 2, 1993, on behalf of Hyde Way International Inc., you requested a tariff classification ruling. The sample you submitted, style JJ-201, is a man's protective boot with an upper of leather and rubber and a sole of rubber. The boot's upper has a leather shaft with a leather padded collar and a rubber lower portion. It has "Thinsulate" insulation and eyelet lace closure. Your documentation depicts the identical boot in women's sizes as style JJ-202. The applicable subheading for this boot in men's sizes, style JJ- 201 will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, covering the ankle, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for this boot in women's sizes, style JJ-202, will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, covering the ankle, for other persons. The rate of duty will be 10 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