United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 853849

June 28,1990

CLA-2-64:S:N:N3-D:347-Y 853849


TARIFF NO.: 6402.91.40

Tinka G. Andrade
933 Macarthur Boulevard
Mahwah, New Jersey 07430

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

Dear Ms. Andrade:

In your letter dated June 25,1990 you requested a tariff classification ruling.

The sample which you have submitted is a woman's cold weather boot (your style Eskimo). The boot is approximately 10 1/2 inches in height with a functionally stitched polyurethane upper, and is of the slip-on type. The boot has a removable plastic foam and tricot liner, an elastic topline, and a PVC heel guard. The boot also has a stitched on, rubber/plastic unit molded cupsole bottom. The sidewall of the molded cupsole bottom, 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 upper and the top of the outer sole. We do not consider this boot to have a polyurethane foxing-like band.

The applicable subheading for the submitted sample, 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; which is other than "sports footwear"; 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% 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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