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NY 858404

Dec. 11, 1990

CLA-2-64:S:N:N3D:347-T 858404


TARIFF NO.: 6402.91.40

Mr. Pat Schuermann
Brown Group International
8400 Maryland Ave.
P.O. Box 450
St. Louis, Missouri 63166

RE: The tariff classification of a woman's cold weather boot from Taiwan.

Dear Mr. Schuermann:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : November 20, 1990

MERCHANDISE : Pattern name "Lodge" - A woman's slip-on, cold weather boot, approximately 12 inches high, with a functionally stitched polyurethane upper, a small decorative metal side buckle and plastic strap, a plush fake fur lining and a cemented-on, unit-molded rubber/plastic outer sole. The fake fur lining extends out about one inch over the top of the boot's polyurethane shaft, but we have determined, by visual examination, that it accounts for less than 10 percent of the upper's external surface.

HTS PROVISION : Certain footwear in Chapter 64.

HTS SUBHEADING : 6402.91.40

RATE OF DUTY : 6 pecent ad valorem

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
New York Seaport

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