HQ 953594: Footwear, men's

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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