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NY 857073

Nov. 8, 1990

CLA-2-64:S:N:N3D:346 SM 857073


TARIFF NO.: 6401.99.6000; 6404.10.9040

Mr. Keith Burdette
45 John Street, Suite 801
New York, New York 10038

RE: The tariff classification of a boot bottom and boot shaft from Korea.

Dear Mr. Burdette:

In your letter dated October 12, 1990, on behalf of your client, Daedo America Corp., you requested a classification ruling.

Both items are marked "Sno Racer". We assume that they will be imported on different vessels.

The rubber boot bottom would cover the wearer's entire foot. It has a rubber calendered outer sole which appears to be vulcanized to the rubber "foot portion".

The woven fabric shaft is six inches tall and has two "velcro type" closures. Between the lining fabric and exterior fabric piece, which you state is "over 50 percent nylon", are two layers of foam rubber or plastic bonded to knit fabrics. You state that the "inner lining of this upper is stuffed with polyurethane with a nylon covering."

We note that a large label states "Thinsulate - Thermal insulation". It appears to us that most, if not all, of the thermal insulation in the boot is foam rubber or plastic plus various pile fabrics. If "Thinsulate" is not, in fact, the primary insulating material in imported shipments of these uppers, we would consider them to be "articles which bear... words ... tending to falsely describe or represent the articles" (see CR11.13). On that basis, those shipments would be subject to detention or seizure. If you need further information on this, please contact our Office of Regulations and Rulings, Value and Special Admissibility Branch, 1301 Constitution Ave, N.W., Washington, D.C. 20229-0001. The telephone number is (202) 566-2938.

The boot bottoms are classified under HTS 6401.99.6000 as waterproof footwear, which does not incorporate a protective metal toe-cap; which does not cover the ankle; which is designed to be a protection against water, oil, or cold or inclement weather; and which is not designed for use without closures. The rate of duty is 37.5% ad valorem.

The fabric shafts are classifiable under HTS 6406.10.9040 as upper parts whose external surface is predominately of textile materials; in which their external surface is 50% or more textile materials after every leather, rubber and plastic accessory and reinforcement present is included as part of the upper's external surface; and in which, in the aggregate of the textile materials present, the man-made fibers weigh more than the cotton fibers, or the wool and/or fine animal hair fibers, or any other single type of fiber. The duty rate will be 9% ad valorem.

HTS 6406.10.9040 falls within textile category designation 669. Based upon international textile trade agreements, products of Korea are presently subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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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