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NY 857476


Nov 15, 1990

CLA-2-64:S:N:N3D:347-T 857476

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.50

Mr. Dick McAuliffe
New World, Inc.
800 West Cummings Park
Woburn, Massachusetts 01801

RE: The tariff classification of a child's cold weather boot from Canada.

Dear Mr. McAuliffe:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : October 18, 1990

DESCRIPTION OF
MERCHANDISE : A child's cold weather boot, Pattern number 608-2181-CO1, approximately 8 inches high, which has an upper consisting of a functionally stitched polyurethane shaft portion with a textile drawstring laced into the topline, and a sewn-on unit molded
PVC plastic foot portion with molded sidewalls which are more than 3 centimeters in height when measured from the top of the outer sole. The boot also has a removable "felt" liner and the shaft portion of the upper is additionally lined with plastic foam padding.

HTS PROVISION : Certain footwear in Chapter 64.

HTS SUBHEADING : 6402.91.50

RATE OF DUTY : 37.5 percent ad valorem.

DUTY CONCESSION : Goods classifiable under subheading 6402.91.50 HTS, which have originated in the territory of Canada, will be entitled to a 30 percent ad valorem rate of duty under the United
States-Canada Free Trade Agreement
(FTA) upon compliance with all applicable regulations.

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
New York Seaport

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