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NY 853166

CLA-2-64:S:N:N3-D:347-T 853166


TARIFF NO.: 6402.91.40

Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392

RE: The tariff classification of two women's boots from China.

Dear Ms. Webster:

In your letter dated May 30, 1990, you requested a tariff classification ruling.

The two half pair samples of women's boots submitted are both approximately 12 inches in height. Style #P12790 is a pull-on cold weather boot with a functionally stitched plastic upper, a substantial synthetic fleece lining and a cemented-on, rubber/plastic, unit molded bottom.

Style #P1443 is also a cold weather boot with a functionally stitched plastic upper, an imitation fur lining, a full side zipper closure and a cemented-on, rubber/plastic, unit molded bottom.

The applicable subheading for the two boots, Style #'s P12790 and P1443, described above will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's and the outer sole's external surfaces are predominately rubber and/or plastics; which is other than "sports footwear"; 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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