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NY I84211

July 31, 2002

CLA-2-64: RR: NC: TA: 347 I84211


TARIFF NO.: 6402.91.40

Ms. Sandra Kobs
Kohl’s Department Stores
Corporate Offices
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of women’s footwear from China.

Dear Ms. Kobs:

In your letter dated July 17, 2002, you requested a tariff classification ruling.

The submitted half pair sample, identified as Style Name “Jade”, is a woman’s rain boot, approximately 6-inches high with a functionally stitched rubber/plastic upper. The boot features an adjustable hook &loop closure strap that crosses from left to right over the top of the instep. Our examination of the rain boot indicates that it does not have a foxing-like band, as the unit molded outer sole does not overlap the upper by at least ¼-inch or more. The boot also has a textile lining, a padded tongue and a cemented-on molded rubber/plastic outsole.

You state that the vendor(s) will hangtag the boots as “waterproof”, however you question if the boots will meet the criteria for being “protective”.

Protective footwear covers waterproof and non-waterproof footwear which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. In this case, the boot(s) was designed to be significantly more protective against water than ordinary footwear of that type and meets the protective criteria.

The applicable subheading for Style Name “Jade”, will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper and outer sole’s external surface is rubber or plastics, which covers the wearer’s ankle, in which the upper’s external surface is over 90% rubber and/or plastics including accessories and reinforcements, which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, having uppers which from a point 3 cm above the top of the outer sole are entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching. The rate of duty will be 6% ad valorem.

We are returning the sample as 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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