United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 850132 - NY 850594 > NY 850132

Previous Ruling Next Ruling
NY 850132

CLA-2-64:S:N:N3-D:347-T 850132


TARIFF NO.: 6402.91.50

Ms. Tinka G. Andrade
Meldisco-Division of Melville Corporation 933 Macarthur Boulevard
Mahwah, New Jersey 07430

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

Dear Ms. Andrade:

In your letter dated March 1, 1990, you requested a tariff classification ruling.

The submitted 1/2 pair sample, your stock #66852-66853 (Black and Grey), is a man's cold weather boot, approximately 10 inches high. The boot has a molded, cup sole, rubber/plastic bottom sewn to a functionally stitched polyurethane upper, a plush textile lining and a "hook and loop" strap closure at the back. It also has some textile piping trim which accounts for less than 10 percent of the upper's external surface.

We have determined from our examination that when measured from a point 3 centimeters above the top of the outer sole, the upper of this sample boot is not entirely of non-molded construction.

The applicable subheading for this boot, stock #66852-66853 (Black and Gray), 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 does not have a protective metal toe-cap; which covers most of 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; which has an upper that is not entirely of stitched construction down to 3 centi- meters or less from the top of the outer sole; and in which the upper's external surface is over 90 percent rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface. The rate of duty will be 37.5 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

Previous Ruling Next Ruling

See also: