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September 13, 1999

CLA-2-64:RR:NC:TA:347 E87078

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40

Ms. Tami DeMorrett
DHC Transportation
1000 Nicollet Mall
Mail Station TPN-09X
Minneapolis, MN 55403

RE: The tariff classification of footwear from China

Dear Ms. DeMorrett:

In your letter dated June 30, 1999, on behalf of Target Stores, you requested a tariff classification ruling. Binding ruling NY E84344 was subsequently issued on July 20, 1999, in which the second item, a womanÂ’s cold weather boot, Style #W1018, was incorrectly identified with item #7707867 instead of #7707567. This revised ruling letter is being issued in response to your letter dated September 8, 1999, to follow up on your requests that this item number inadvertence be corrected.

The submitted three half pair samples of cold weather boots are described as follows:

Style # AL003-9 (Item # 7707493) - A woman=s cold weather boot approximately 12 inches in height, with a functionally stitched plastic upper, a synthetic fleece liner that extends out to form a 3/4 inch wide topline trim, a full front zipper closure and a cemented-on, unit molded, rubber/plastic wedge bottom which overlaps the upper by less than 1/4 inch.

Style # W1018 (Item # 7707567) - A woman=s cold weather boot approximately 8 inches in height, with a functionally stitched plastic upper, a synthetic fleece liner that extends out to form a 1/2 inch wide topline trim, a three vinyl eyelet front lace closure and a cemented-on, unit molded, rubber/plastic bottom which overlaps the upper by less than 1/4 inch. By visual measurement, we have determined that the external surface area of this boot upper is over 90% rubber and/or plastics.

Style # 5/315 (Item # 7705315) - A child=s cold weather boot approximately 8-1/2 inches in height, with a functionally stitched plastic upper, a foam padded textile lining, a hook-and-loop side closure and a cemented-on, unit molded, rubber/plastic bottom which overlaps the upper by less than 3/16 inch.

The applicable subheading for all three styles of cold weather boots, as described above, will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper's and outer sole's external surfaces are predominately rubber and/or plastics; which is not "sports footwear"; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which has an upper that is entirely of stitched construction down to 3 centimeters or less from the top of the outer sole; and which does not have a foxing-like band,. The rate of duty will be 6% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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