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NY B86793

July 16, 1997

CLA-2-64:RR:NC:TP:347 B86793


TARIFF NO.: 6402.91.40

Arthur Colpack
Chillmark Dry Goods Inc.
124 Crescent Road, Suite 2A
Needham, MA 02194

RE: The tariff classification of a cold weather boot from China

Dear Mr. Colpack:

In your letter dated June 23, 1997, you requested a tariff classification ruling.

The submitted sample is a cold weather boot which you state has a polyvinyl-chloride (PVC) upper and an outer sole made of thermoplastic rubber. You also state that the lining is made of acrylic wool. From a point 3 cm above the top of the outer sole, the upper is made entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching.

The applicable subheading for the boot will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper and outer sole's external surface is rubber and/or plastic, which covers the wearer's ankle, in which the upper's external surface is over 90% rubber and/or plastic including accessories and reinforcements, which does not have a foxing-like band. The rate of duty will be 6% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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