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NY 885527

May 06, 1993

CLA-2-64:S:N:N8:346-ST 885527


TARIFF NO.: 6404.19.2000

Mr. W. Andrew Ryu
Top Line Mfg., Co.
Passaic Industrial Center, Bldg. 1F
90 Dayton Avenue
Passaic, NJ 07055

RE: The tariff classification of a boot from China - Accessories and Reinforcements.

Dear Mr. Ryu:

In your letter dated April 27, 1993, you requested a tariff classification ruling.

The boot, style C-39TH, size 10, has a waterproof rubber foot portion and a 7 inch textile shaft with a 1.25 inch high plastic padded collar. The outside of the tongue is labelled "Thinsulate". You did not provide a statement of the percentage of external surface area of the upper (ESAU) exclusive of accessories and reinforcements (A&R) which is textile material (TM) or rubber and/or plastic (R or P) as we required on the form we sent in the previous rejection of your ruling request.

However, you have outlined 2 areas on graph paper and counted the "boxes" within those outlines. From the photocopies of the shoe parts also supplied, it is clear that the one with your count of 7,864 boxes is what you believe to be the TM and that the other, with 6,568 boxes, is the R or P.

You have supplied sufficient information for us to be able to analyze your measurement efforts. You stated, "We have not included any accessories or reinforcements." You did not state which A or R you excluded, as indicated in our form to you. We note that you did correctly count the textile underneath two A or R's, i.e., the metal eyelets and the circular "Pro-Line" patch, and you did correctly exclude another A or R, i.e., the 1.5 inch long pull tab at the back of the top of the shaft. However, you also excluded the padded plastic collar from your measurement. If it were removed when worn, the leg underneath would be exposed. It is not an A or R. It is approximately 8 inch long and 1.25 inch high, thus 10 square inches. Its outer surface appears to be a textile fabric visibly and externally coated by a plastic. We therefore added 1000 "boxes" to the R or P area, resulting in 7,568 boxes or 49% for the R or P and 7,864 boxes or 51% for the TM.

We note that per our recomputation, the predominant material of the ESAU is an extremely close issue and may have different results depending upon small measurement errors, changes in sizing, or even small changes in procedures in different production runs.

The applicable subheading for this sample will be 6404.19.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface, but the material hidden underneath is); 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 percent ad valorem.

You state the country of origin is China. However, the boot is labelled "Made in Korea". Of course, the commercial shipments must be marked with the actual country of origin.

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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