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NY 862241

April 18, 1991

CLA-2-64:S:N:N3D:347-T 862241


TARIFF NO.: 6402.91.40

Mr. Jay Hwangbo
Jay Shoes, Inc.
60 Enterprise Ave. N
Secaucus, N.J. 07094

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

Dear Mr. Hwangbo:

In your letter dated April 8, 1991, you requested a tariff classification ruling.

The submitted 1/2 pair sample is a woman's cold weather boot, approximately 7 inches high. The boot has a molded cupsole, rubber/plastic bottom sewn to a functionally stitched polyurethane upper, with vinyl reinforcements at the sides and around the heel, a plush textile lining and a six eyelet front lace closure.

The sidewall of the molded cupsole bottom on this cold weather boot, when measured from the top of the outer sole (the lowest point at the bottom of the molded grid-like structure on the inside surface of the outsole) is marginally less than 3 centimeters high. Additionally, 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 boot described above (no style number indicated) will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for certain footwear in Chapter 64. 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.


Jean F. Maguire

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