United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0850752 - NY 0850857 > NY 0850855

Previous Ruling Next Ruling

NY 850855

April 13,1990

CLA-2-64:S:N:N3-D:347-T 850855


TARIFF NO.: 6402.91.40

Mr. Dick McAuliffe
New World, Inc.
800 West Cummings Park
Woburn, MA 01801

RE: The tariff classification of a cold weather boot from Korea.

Dear Mr. McAuliffe:

In your letter dated March 21, 1990, you requested a tariff classification ruling.

The submitted 1/2 pair sample is a woman's cold weather boot (no style number indicated) approximately 6 1/2 inches tall. It has a functionally stitched polyurethane upper with vinyl overlays at the back and sides, and two rectangular shaped, 1 inch wide by 3 inch long, foam padded decorative inlays placed at both sides of the ankle bone. One of these inlays has a textile facing and the other is all plastic. The boot also has a front lace closure, a padded plastic tongue with side gussetts, a plush textile lining and a two color, molded rubber/plastic shell bottom.

The sidewall of the molded bottom, when measured from the top of the outer sole (which for this boot is measured from the bottom of the "honeycomb" type gridwork structure), is less than 3 centimeters high. In addition, there is a gap of more than 1/2 inch between the bottom edge of the polyurethane upper and the top of the outer sole (behind the sidewall of the molded bottom), with only the textile lining filling in the gap. We do not consider this boot to have a foxing-like band.

By visual examination, we have determined that the single decorative textile inlay on the outside ankle portion of this boot accounts for less than 10 percent of the external surface area of the boot's upper.
The applicable subheading for the sample boot as described above will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; in which there is no protective metal toe-cap; in which the top of the upper covers most of the wearer's ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which does not have a foxing-like band; and which has an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole. The rate of duty will be 6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: