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NY 887621

JULY 15,1993

CLA-2-64:S:N:N8:346-T 887621


TARIFF NO.: 6404.19.20

Mr. Leonard Satz
Savant Customs Brokers & Freight Fwd's., Inc. 11 Broadway, Suite 951
New York, N.Y. 10004

RE: The tariff classification of a child's boot from Hong Kong or China.

Dear Mr. Satz:

In your letter dated June 22, 1993, on behalf of Braha Industries Inc., you requested a tariff classification ruling.

The submitted sample, style # 59118, is a child's cold weather boot. The boot has a nylon textile shaft portion that is stitched onto a molded PVC foot portion. It has two metal D-rings with a textile lace on the shaft at the front and a cinchable topline with a functional lace closure. The boot is also lined with a thick layer of synthetic fleece. You state that the external surface of the upper is 58 percent nylon (textile), 40 percent PVC and 2 percent metal. It is our observation that this boot does have a predominately textile upper.

The applicable subheading for the boot described will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (Note that an accessory or reinforcement on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the outer sole's external surface is predominately rubber/or plastics; which is other than "athletic" footwear; and which is designed to be a protection against water, oil or cold or inclement weather. 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

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