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NY I82916

June 28, 2002

CLA-2-64:RR:NC:TA:347 I82916


TARIFF NO.: 6404.19.20

Ms. Jenny Davenport
Wal Mart Stores, Inc.
Mail Stop #0410-L-32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of footwear from China

Dear Ms. Davenport:

In your letter dated June 5, 2002 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #TCI-7015C, you state is a boys winter boot, approximately 9-inches high. This cold weather boot has an upper consisting of a one piece molded rubber/plastic bottom foot portion that is assembled by stitching onto an approximately 6-inch long nylon textile external surface area material shaft portion. It has a hook-and-loop side flap closure near the top of the textile shaft that tightens the boot onto the leg. We note that you have not provided any external surface area material measurements for this boot upper, but we were able to determine, based on visual measurements, that the predominant surface material of the upper is textile. The boot also has thick foam plastic padding plus a man-made fleece textile lining for cold weather protection.

The applicable subheading for this cold weather boot, Style #TCI-7015C, 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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