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NY I81389

May 15, 2002

CLA-2-64:RR:NC:TA:347 I81389


TARIFF NO.: 6404.19.20

Ms. Jenny Davenport
Wal Mart Stores, Inc.
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of footwear from China

Dear Ms. Davenport:

In your letter dated April 25, 2002 you requested a tariff classification ruling.

The submitted sample, identified as Style Number TCI-7015B, is a child’s cold weather boot, approximately 7-inches high. The boot has an upper consisting of a one piece molded rubber/plastic bottom foot portion sewn onto an approximately 5-inch long nylon textile external surface area material shaft portion. The boot also has a thick, man-made textile fleece-like material lining and a fold-over type shaft with a hook-and-loop side strap closure.

The applicable subheading for this cold weather boot, Style Number TCI-7015B, will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “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% ad valorem.

We are returning the sample as you requested.

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 646-733-3042.


Robert B. Swierupski

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