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NY 855975

October 2,1990

CLA-2-64:S:N:N3D:346 Y 855975

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3580; 6401.92.90

Bart Carcara
Laura Ashley, Inc.
1300 Macarthur Boulevard
Mahwah, New Jersey 07430

RE: Classification of an infant's bootie, an infant's boot, and a child's boot from the United Kingdom.

Dear Mr. Carcara:

In your letter dated August 22, 1990, you requested a tariff classification ruling on two rain boots and an infant's textile bootie.

The three samples submitted are described as follows:

FW 105 Is an infant's bootie of the slip-on type which has a cotton corduroy upper. The outer sole of the bootie has a plastic external surface and a textile backing. If the material which makes up the outer sole was imported in rolls it would be classified as plastic under Chapter 39 of the Harmonized Tariff Schedule. Therefore, for purposes of weight breakdown, we consider the outer sole to be wholly of plastic. The upper has a flared shaft which folds over at an elastic band that is sewn to the inside of the upper, and which forms a cuff also of a cotton material. The component parts of the bootie have been weighed and the plastic outer sole by itself accounts for approximately 25% of the total weight.

FW 107 ZA Is a 6 inch high infant's boot of the slip-on type of which the upper and outer sole are of a two color molded PVC construction. The shaft of the boot extends well above the wearer's ankle, and it ends in a finished molded topline. Sewn to the inside top 1/4 inch portion of the boot shaft is a textile, foam lined cuff (approximately 1 1/4 inch wide) which merely folds out over the molded top of the plastic shaft of the boot.

FW 112 ZA Is a 10 inch high child's boot of the slip-on type of which the upper and outer sole are of a two color molded PVC construction. The shaft of the boot extends well above the wearer's ankle, and it ends in a finished molded topline. Sewn to the inside top 1/4 inch portion of the boot shaft is a textile, foam lined cuff (approximately 1 3/4 inch wide) which merely folds out over the molded top of the plastic shaft of the boot.

Because of the finished molded topline on both boots, the boots would be complete even if the cuffs were not present. The stitching which attaches the cuffs to the boots does not play any significant role in the assembly of the boot uppers. Therefore, for purposes of classification, we do not consider the single line of stitching which is used to attach the cuff to prohibit the boots from being classified as "waterproof".

The applicable subheading for the textile bootie, style FW 105, will be 6404.19.3580, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials; in which the external surface of the outer sole is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the two boots, style FW 107 ZA and FW 112 ZA, will be 6401.92.90, 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 (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the external surface of the outer sole is predominately rubber and/or plastics; which appears to be waterproof; in which the upper is attached to the sole or midsole by a molding process; in which all the significant pieces of the upper are joined to each other by a molding process; which does not have a metal toe cap; in which the top of the upper is below the bottom of the wearer's knee cap but above the bottom of his ankle bone; and in which there are materials used other than polyvinyl chloride (PVC). The rate of duty will be 37.5%.

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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