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NY 863154

May 14, 1991

CLA-2-64:S:N:N3D:347-T 863154


TARIFF NO.: 6402.91.40

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

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

Dear Mr. Hwangbo:

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 : May 6, 1991

MERCHANDISE : A child's cold weather boot, style number 22114, about 8 inches high, with a molded cupsole rub- ber/plastic bottom sewn to a functionally stitched polyurethane upper, a padded textile lining and a front zipper closure. The sidewall of the molded cupsole bottom is less than 3 centimeters high.
Additionally, there is a gap of over 1/4 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 shoe to have a foxing-like band.

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

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