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NY 868605

November 27, 1991

CLA-2-64:S:N:N3:D 347 868605


TARIFF NO.: 6402.91.50

Ms. Renee Sonn
The Myers Group (U.S.) Inc.
5200 Southcenter Boulevard, Suite 9
Seattle, WA 98188

RE: The tariff classification of footwear from Korea.

Dear Ms. Sonn:

In your letter dated November 5, 1991, you requested a tariff classification ruling on behalf of Daewoo Corporation.

Their two samples are over-the-ankle cold weather boots with plastic soles, plastic imitation suede uppers, and pile liners. Although both samples may have as much as 10 percent of the external surface area of the upper, including accessories or reinforcements, of textile, that measurement does not affect the classification of these shoes. Style RLW 6879BK is of slip-on construction, and has a unit-molded sole which overlaps 100 percent of the periphery of the upper by over 1/4 inch. Style ATD 6871BK is of lace-up construction, and has a molded sole which overlaps more than 40 percent of the periphery of the upper by over 1/4 inch. Both constructions are considered to form foxing-like bands.

The applicable subheading for both shoes will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of plastics, covering the ankle, having a foxing-like band, protective against cold weather. The rate of duty will be 37.5 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
Area Director

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