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NY 848566

CLA-2-64:S:N:N3-D:347-T 848566


TARIFF NO.: 6402.91.40

Mr. Bernard S. Feuer
Hanbee America, Inc.
175 Anderson Ave.
Moonachie, New Jersey 07074

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

Dear Mr. Feuer:

In your letter dated January 3, 1990, you requested a tariff classification ruling.

The submitted 1/2 pair sample, your style "Cascade", is a cold weather boot approximately 10 inches high. The boot has a molded cup sole rubber/plastic bottom with a sewn-on, functionally stitched and padded polyurethane upper, a thick pile textile lining and a hook and loop strap closure at the back.

The sidewall of the molded cup sole bottom, when measured from the top of the outer sole, is less than 3 centimeters high. In addition, there is a gap of approximately 1/2 inch between the bottom edge of the polyurethane upper and the top of the outer sole (behind the sidewall of the cup sole 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 sample boot described above 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 3cm (1.2 inch) 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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