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NY 854194


Jul 23 1990

CLA-2-64:S:N:N3D:347 M 854194

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40

Ms. Mona Webster
Target Stores
33 South Sixth Street
Minneapolis, Minnesota 55440-1392

RE: The tariff classification of two cold weather boots from Indonesia.

Dear Ms. Webster:

In your letter dated June 29, 1990, you requested a tariff classification ruling.

The two submitted samples are described as follows:

Style #1417G - A girl's cold weather boot. The boot is approximately 8 1/2 inches in height, with a functionally stitched polyurethane upper containing foam plastic padding, a full zippered closure, two adjustable accessory straps (with buckles) approximately 7 1/2 inches in length going across the front of the boot, a plush fake fur (textile) lining which extends over the topline by approximately 1/2 inch, and a cemented-on unit molded rubber/plastic bottom. We have determined, by visual examination, that the textile trim constitutes less than 10% of the external surface area of the upper.

Style #I1858N - A toddler's cold weather boot. The boot is approximately 7 inches in height, with a functionally stitched polyurethane upper containing foam plastic padding, a full zippered closure, a front and back loop through which two accessory straps (one adjustable with a buckle) approximately 9 inches in length are cris-crossed at the front of the boot, a plush fake fur (textile) lining which extends over the topline by approximately 1/2 inch, and a cemented-on unit molded rubber/plastic bottom. We have determined, by visual examination, that the textile trim constitutes less than 10% of the external surface area of the upper.

The applicable subheading for Style #I1417G and Style #I1858N 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"; which does not have a protective metal toe cap; 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; which is not designed to be protection against water, oil or cold or inclement weather, and which has an upper which is entirely of stitched construction down to 3cm (1.2 inches) or less from the top of the outer sole. The duty rate will be 6 percent 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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