Footwear, men's

HQ 953594 April 5 1993 CLA-2 CO:R:C:M 953594 DFC CATEGORY: Classification TARIFF NO.: 6402.91.40 Mr. Joseph Collins Director of Operations ELAN-POLO Inc. 1699 S. Hanley Road St. Louis, Mo. 63144 RE: Footwear, men's Dear Mr. Collins: In a recent letter you inquired as to the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS), of a man's shoe produced in the People's Republic of China. A sample was submitted for examination. The sample, style no. C1060M-1, is a man's over-the-ankle, lace-up boot with a molded plastic sole and a plastic upper. This shoe is classifiable under subheading 6402.91.40, HTSUS, as other footwear with outer soles and uppers of rubber or plastics, other footwear, covering the ankle, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter is rubber or plastics. The applicable rate of duty for this provision is 6% ad valorem. Sincerely, John Durant, Director Commercial Rulings Division