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NY 851529


May 1, 1990

CLA-2-64:S:N:N3-D:347-T 851529

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.50; 6402.91.40

Ms. Carole Barenbaum
Chadwick Industries Inc.
2604 East Dempster Street
Des Plaines, Illinois 60016

RE: The tariff classification of a child's and an infant's cold weather boot from Korea.

Dear Ms. Barenbaum:

In your letter dated April 6, 1990 you requested a tariff classification ruling.

The child's boot, your style numbers "1087 and 8012" for which you have submitted a half pair sample, is approximately 6 1/2 inches high. It has a two color molded cupsole bottom sewn to a functionally stitched polyurethane upper, a five eyelet front lace closure, two triangular shaped plastic mesh overlays at the sides and a removable, foam padded textile liner.

We have determined from our examination that when measured from a point 3 centimeters above the top of the outer sole, the upper of this sample boot is not entirely of non-molded construction.

The other submitted half pair sample is an infant's boot, style number 1081, approximately 5 1/2 inches high. It has a one color molded cupsole bottom sewn to a functionally stitched polyurethane upper, a plush textile lining and a "hook and loop" single strap closure at the front.

The sidewall of the molded cupsole bottom on this boot, when measured from the top of the outer sole, is 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 cupsole bottom. We do not consider this boot to have a foxing-like band.
The applicable subheading for the child's boot, your style numbers 1087 and 8012, will be 6402.91.50, 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; which is other than "sports footwear"; which does not have a protective metal toe-cap; which covers most of the wearer's ankle bone; which is designed to be a protection against water, oil or cold or inclement weather; which is other than waterproof; which has an upper that is not entirely of stitched construction down to 3 centimeters or less from the top of the outer sole; and in which the upper's external surface is over 90 percent rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface. The rate of duty will be 37.5 percent ad valorem.

The applicable subheading for the infant's boot, style number 1081, will be 6402.91.40, 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 percent 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.

Sincerely,

Jean F. Maguire
Area Director

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