The tariff classification of a waterproof riding boot fromFrance.

NY 859476 Jan. 24, 1991 CLA-2-64:S:N:N3D:347-T 859476 CATEGORY: Classification TARIFF NO.: 6401.92.90 Ms. Lisa Varner Schenkers International Forwarders, Inc. P.O. Box 10552 Charleston, SC 29411 RE: The tariff classification of a waterproof riding boot from France. Dear Ms. Varner: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : January 7, 1991 ON BEHALF OF : Stylo Matchmaker International DESCRIPTION OF MERCHANDISE : A one-piece molded, waterproof riding boot, approximately 18 inches high, with an all rubber upper and outer sole, a foam padded nylon textile liner and a 2 1/2 to 3 inch wide leather topline lining trim inside the boot shaft. HTS PROVISION : Certain footwear in Chapter 64. HTS SUBHEADING : 6401.92.90 RATE OF DUTY : 37.5 percent ad valorem 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