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NY 847627

CLA-2-64:S:N:N3-D:347-T 847627


TARIFF NO.: 6402.91.50

Ms. Sherri L. Zaelit
Alpex s.r.l.
P.O. Box 25004
Salt Lake City, Utah 84125

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

Dear Ms. Zaelit:

In your letter dated November 16, 1989, you requested a tariff classification ruling.

The submitted sample, your style #204, is a woman's cold weather boot approximately 8 inches high with a functionally stitched polyurethane upper, a triangular shaped vinyl heel counter, front lace closure with six metal "D"-rings, a foam padded plastic ankle collar and a synthetic fleece lining. It also has a stitched-on, rubber/plastic shell bottom with a high molded sidewall.

We have determined that when measured from a point 3 centimeters above the top of the outer sole (the top of the outer sole for this type of bottom has been ruled by a previous Headquarters decision to be the flat surface one touches when one's finger is put through the "honeycomb" type gridwork structure of the shell bottom), this boot upper is not entirely of non-molded construction.

The applicable subheading for the boot, your style #204, will be 6402.91.50, 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; which is other than "sports footwear"; which has no protective metal toe-cap; in which the top of the upper covers the wearer's ankle bone; which is designed to be a protection against water, oil, or cold or inclement weather; which is other than waterproof; and which has an upper that is not entirely of stitched construction down to 3 centimeters (1.2 inches) or less from the top of the outer sole. The rate of duty will be 37.5 percent ad valorem. The rate of duty will remain the same in 1990.
We note that we consider this sample not to be legally marked as per Section 134.46, Customs Regulations (19 CFR 134.46) because it contains several references to a country or locality other than the country in which this boot was actually manufactured and thereby tends to mislead the ultimate purchaser. The words "Canada's Vacation" are molded into the sidewall of the rubber/plastic shell bottom and there is also a stitched-on plastic label on the boot shaft with the words "Canada's Vacationlands" and "The Rockies" boldly displayed. In addition, the required country of origin marking, "Made in Italy" that has been molded into the bottom of the outsole using 1/8 inch high, non-contrasting white letters, is neither conspicuous nor legible, especially given the fact that again the words "Canada's Vacationlands" also appear nearby in a much larger and bolder, molded- in letter format.

Your inquiry does not provide enough information for us to give a classification ruling on the other woman's cold weather boot, your style #920, which was also submitted. Your request for a classification ruling should include an exact surface area measurement (by percentage) of the plastic, rubber, textile and leather component parts that are present on the external surface of this boot's upper. In your measurements, do not include the string-like leather laces, but do include all other overlays, reinforcements and accessories. When measuring the fake-fur (textile) topline collar, measure it in a normal, uncompressed condition. Your measurements for the upper of this boot should include all external surfaces that lie above the top of the insole.

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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