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NY 852683

CLA-2-64:S:N:N3D:347-T 852683


TARIFF NO.: 6402.91.40

Mr. Anthony R. Chiariello
BJH Inc.
2125 Center Avenue
Suite 207
Fort Lee, New Jersey 07024

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

Dear Mr. Chiariello:

In your letter dated May 16, 1990, you requested a tariff classification ruling.

The submitted 1/2 pair sample, your style KDM-3318, is a child's cold weather boot approximately 5 1/2 inches high, with a functionally stitched polyurethane upper, a synthetic fleece lining and a "hook and loop" strap closure on the shaft. The boot also has a two piece vinyl heel and mudguard which is stitched to the polyurethane upper, and in turn, both the upper and the vinyl heel and mudguard are sewn to a unit molded rubber/plastic cupsole bottom.

The sidewall of the molded cupsole bottom, when measured from the top of the outer sole, is less than 3 centimeters high. Additionally, there is a gap between the bottom edge of the vinyl mudguard and polyurethane upper, and the top of the outer sole (behind the sidewall of the cupsole bottom), with only the textile lining filling in the gap. We do not consider this boot to have a foxing-like band.

The applicable subheading for the child's boot, style KDM-3318, will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; in which there is no protective metal toe-cap; in which the top of the upper covers most of the wearer's ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which does not have a foxing-like band; and which has an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole. 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
Area Director

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