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NY 857908

Dec. 05, 1990

CLA-2-64:S:N:N3D:347-T 857908

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40

Mr. Pat Schuermann
Brown Group International
8400 Maryland Avenue
P.O. Box 450
St. Louis, Missouri 63166

RE: The tariff classification of three samples of women's cold weather footwear from Taiwan.

Dear Mr. Schuermann:

In your letter dated November 5, 1990, you requested a tariff classification ruling.

The three submitted samples are described as follows:

Pattern name "Addie"- a woman's slip-on, cold weather boot, approximately 9 1/2 inches high, with a functionally stitched plastic (PVC) upper, a textile fleece lining and a cemented-on, unit-molded rubber/plastic outer sole. The textile lining extends out about 3/4 inches over the top of the boot's shaft, but by visual examination, we have determined that it accounts for less than 10 percent of the upper's external surface.

Pattern name "Snowfall" - a woman's cold weather, lace up boot, approximately 8 inches high, with a functionally stitched polyurethane upper, a five eyelet metal D-ring closure, a textile fleece lining, a fleece lined plastic tongue and a cemented-on, unit molded rubber/plastic outer sole.

Pattern name "Trent"- a woman's high-top cold weather shoe, approximately 5 inches high with a functionally stitched plastic (PVC) upper, a two eyelet front lace closure and a textile fleece lining which also forms a 3/8 inch wide external surface topline trim. We have determined, by visual examination, that the textile fleece material accounts for less than 10 percent of the upper's external surface. This shoe also has a cemented-on, unit molded rubber/plastic outer sole.

The applicable subheading for the three footwear items described above will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for certain footwear in Chapter 64. The rate of duty 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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