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NY 856177

Oct 9, 1990

CLA-2-64:S:N:N3D:347 T 856177


TARIFF NO.: 6402.91.40

Mr. Arthur Colpack
Copax, Inc.
P.O. Box 773
14 Monument Avenue
Charlestown, MA 01129

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

Dear Mr. Colpack:

In your letter received September 12, 1990, you requested a tariff classification ruling.

The submitted sample is a woman's cold weather boot approximately 11 inches in height, with a functionally stitched plastic upper, a synthetic fleece liner that extends out to form a 1/2 inch wide topline trim, a full front zipper closure and a cemented-on, unit molded, rubber/plastic wedge bottom which overlaps the upper by less than 1/4 inch. In addition, the boot utilizes a full latex lining between the outer shell of the upper and the inner fleece liner to keep the foot dry and to satisfy the claim that this boot is waterproof.

We note that at this time, the submitted sample is completely devoid of any country of origin marking label and therefore, we consider it to be not legally marked for importation into the United States.

The applicable subheading for the boot described above 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 does not have a 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 l77 of the Customs Regulations (l9 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
New York Seaport

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