The tariff classification of a woman’s textile boot from Brazil.

NY F84790 April 4, 2000 CLA-2-64:RR:NC:TP:347 F84790 CATEGORY: Classification TARIFF NO.: 6404.19.90 Mr. John B. Pellegrini Ross & Hardies Park Avenue Tower 65 East 55th Street New York, New York 10022-3219 RE: The tariff classification of a woman’s textile boot from Brazil. Dear Mr. Pellegrini: In your letter dated March 24, 2000, written on behalf of your client, Ralph Lauren Footwear Co., Inc., you requested a tariff classification ruling. You have submitted a sample of what you state is a woman’s lace-up boot, which covers the ankle, style # WF00-BR4. You state the upper is made of a combination of textile and leather materials, with textile predominating. The outer sole is made of rubber/plastic and the boots are valued over $12.00 per pair. The applicable subheading for the boots will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately textile materials, in which the outer sole’s external surface is predominately rubber and/or plastics, which is not “athletic” footwear, which is valued over $12.00 per pair. The rate of duty will be 9% 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