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NY 852826


June 18, 1990

CLA-2-64:S:N:N3-D:347-Y 852826

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.20; 6402.91.50; 6402.91.40

Rosalyn Alberdi
A.J. Arango, Inc.
P.O. Box 3007
Tampa, Florida 33601

RE: The tariff classification of three cold weather boots from China and Taiwan.

Dear Ms. Alberdi:

In your letter dated May 22,1990 you requested a tariff classification ruling, on behalf of your client Home Shopping Network, Inc.

The three samples which you have submitted are described as follows:

Style #331-5128, is a woman's cold weather boot. The boot is approximately 9 inches in height with a functionally stitched and padded textile upper, and a rear "hook and loop" closure. The boot has a EVA midsole with a rubber outer sole which is cemented to the upper and which extends at the front and rolls up a 1/2 inch over the toe. The boot also has a vinyl heel and mudguard, and a vulcanized on rubber/plastic band of approximately 3/4 inch in height which covers the shoe's entire circumference at the base of the upper.

Style #331-5131, is a woman's cold weather boot. The boot is approximately 7 inches in height with a functionally stitched plastic upper and a front lace up closure. It has a sewn-in knit textile liner which extends the topline of this boot by approximately 3/4 inches. We have determined, by visual examination, that this textile trim constitutes more than 10% of the external surface area of the upper. The upper also has an accessory strap with a buckle which can be tightened at the ankle. The boot has a cemented-on, rubber/plastic, unit molded bottom.

Style #170-0004, is a woman's cold weather boot. The boot is approximately 11 inches in height with a functionally stitched plastic upper and a full zipper closure. There is a 3/4 inch acrylic textile topline trim, which we have determined, by visual examination, constitutes less than 10% of the external surface area of the upper. The boot has a cemented on, rubber/plastic unit molded bottom with a 1 inch high rubber heel.

The applicable subheading for the woman's cold weather boot, Style #331-5128 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; in which the outer sole's external surface is predominately rubber and/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% ad valorem.

The applicable subheading for the woman's cold weather boot, Style #331-5131 will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper covers most of the wearer's ankle bone; which is designed to be a protection against water, oil, or cold or inclement weather; and in which the upper's external surface is not over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the woman's cold weather boot Style #170-0004, will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper covers most of the wearer's ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which does not have a foxing-like band; and which has an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole. The rate of duty will be 6% 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.

Sincerely,

Jean F. Maguire
Area Director

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