United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0864623 - NY 0865316 > NY 0864823

Previous Ruling Next Ruling

NY 864823

JULY 30, 1991

CLA-2-64:S:N:N3-D:346 M 864823


TARIFF NO.: 6404.19.20

Mr. Mark G. McEwen
A.N. Deringer, Inc.
P.O. Box 284
Highgate Springs, Vermont 05460

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

Dear Mr. McEwen:

In your letter dated June 28, 1991, on behalf of your client Merrell Footwear, you requested a tariff classification ruling.

The submitted sample, no style number indicated, is a cold weather boot approximately 7 1/2 inches high. The boot has a functionally stitched textile upper which you state is constructed of synthetic suede and 35% nylon cordura. The upper has a thick foam lining covered with a felt like textile material, and is designed to insulate the foot in cold weather. The boot also has a lace-up closure with 4 pairs of metal D rings, a fully encircling vinyl mudguard, a cemented-on EVA midsole, and a rubber/plastic outer sole that overlaps the toe section of the upper. We consider this boot to have a foxing- like band.

We are returning your sample as you requested.

The applicable subheading for the cold weather boot, will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% 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
Area Director

Previous Ruling Next Ruling

See also: