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NY 851503

April 30,1990

CLA-2-64:S:N:N3-D:347-T 851503


TARIFF NO.: 6402.91.40

Mr. R. Patrick Doyle
Thom McAn Shoe Company
67 Millbrook St.
Box 15077
Worcester, Massachusetts 01615-0077

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

Dear Mr. Doyle:

In your letter dated April 13, 1990, you requested a tariff classification ruling.

The submitted 1/2 pair sample, your stock number 01760, is a man's cold weather boot approximately 10 inches high. The boot has a molded cupsole, rubber/plastic bottom sewn to a functionally stitched polyurethane upper, a plush textile lining and a "hook and loop" strap closure at the back.

The sidewall of the molded cupsole bottom on this boot, when measured from the top of the outer sole, is marginally less than 3 centimeters high. Additionally, 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 cupsole bottom. We do not consider this boot to have a foxing-like band.

We note that this sample boot is not marked with the country of origin. If imported this way, we would consider this boot not to be legally marked.

The applicable subheading for the boot, your stock number 01760, 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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