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NY 851471

April 27, 1990

CLA-2-64:S:N:N3D:347-T 851471


TARIFF NO.: 6402.91.40

Ms. Tinka G. Andrade
Meldisco-Division of Melville Corporation 933 Macarthur Boulevard
Mahwah, New Jersey 07430

RE: The tariff classification of a man's cold weather boot from Italy.

Dear Ms. Andrade:

In your letter dated April 12, 1990 you requested a tariff classification ruling.

The submitted 1/2 pair sample, your stock #66852 is a man's cold weather boot approximately 10 inches high. The boot has a molded cup sole, rubber/plastic bottom sewn to a functionally stitched polyure- thane upper, a plush textile lining and a "hook and loop" strap closure at the back.

The sidewall of the molded cup-sole bottom on this sample boot, when measured from the top of the outer sole, is marginally less than 3 centimeters high. In addition, there is a gap of approximately 1/2 inch between the bottom edge of the polyurethane upper and the top of the outer sole behind the sidewall of the cup-sole bottom. We do not consider this boot to have a foxing-like band.

We note that a very similar man's cold weather boot with this same Meldisco stock number (66852-66853 Black and Grey) was previously submitted for a binding ruling. You state in your letter, however, that the instant sample has a new, remade cup- sole bottom which now has a lower molded sidewall height. We will, therefore, treat this "remake" boot as a completely new footwear item that has not been previously ruled on.

The applicable subheading for the sample boot 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

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