HQ 958474: Footwear; Leather Boot with Textile Bootie; DD 809587, modified

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 958474

                         October 6, 1995

CLA-2 R:C:M 958474  RFA

CATEGORY:  Classification

TARIFF NO.: 6403.91.90

Mr. John B. Pellegrini
Ross & Hardies
65 East 55th Street
New York, NY  10022-3219

RE:  Footwear; Leather Boot with Textile Bootie; DD 809587,
     modified 


Dear Mr. Pellegrini:

     This is in response to your letter dated August 24, 1995, to
the District Director of Customs, Terminal Island, California, on
behalf of The Timberland Company, seeking to correct a factual
error in DD 809587, issued to you on May 18, 1995, which dealt
with the tariff classification of men's boots with textile
booties under the Harmonized Tariff Schedule of the United States
(HTSUS).  Your letter was referred to this office for a response.

     In your letter of April 21, 1995, you requested the
classification of footwear described as a man's boot identified
as Style 77300, "Mukluk Class III".  Based upon the information
provided, in DD 809587, dated May 18, 1995, the subject footwear
was classified under subheading 6403.91.60, HTSUS, which provides
for: "[f]ootwear with outer soles of rubber, plastics, leather or
composition leather and uppers of leather: [o]ther footwear:
[c]overing the ankle: [o]ther: [f]or men, youths and boys. . . ." 
Since the issuance of DD 809587, you have brought to our
attention that there was a clerical error as to the men's boots
being mistakenly labeled as Style 77300.  Style 77300 is the
women's version of the same style boot.  The correct style number
for the men's boots are Styles 77000 and 77009, the only
difference being color.  

     After reviewing all the information, we find that the men's
boots, Styles 77000 and 77009, are classifiable under subheading
6403.91.60, HTSUS, which provides for: "[f]ootwear with outer
soles of rubber, plastics, leather or composition leather and
uppers of leather: [o]ther footwear: [c]overing the ankle:
[o]ther: [f]or men, youths and boys. . . ."  Goods classifiable
under this provision have a column one, general rate of duty of
8.5 percent ad valorem.  We further find that the women's boots,
Style 77300, are classifiable under subheading 6403.91.90, HTSUS,
which provides for: "[f]ootwear with outer soles of rubber,
plastics, leather or composition leather and uppers of leather:
[o]ther footwear: [c]overing the ankle: [o]ther: [f]or other
persons. . . . "  Goods classifiable under this provision have a
column one, general rate of duty of 10 percent ad valorem. 
 
     DD 809587 is modified as set forth in this ruling.

                              Sincerely,



                              John Durant, Director
                              Tariff Classification Appeals
Division