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NY 861196




March 18, 1992

CLA-2-64:S:N:N3D:347-T 861196

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40

Mr. George D. Lorenze, Jr.
EOL Inc.
The Hemisphere Center
Route 1&9 South and International Way
Suite 304
Newark, NJ 07114

RE: The tariff classification of children's cold weather boots from Korea and Indonesia.

Dear Mr. Lorenze:

In your letter dated March 4, 1991, on behalf of Ivy Footwear Corporation, you requested a tariff classification ruling.

You have submitted two 1/2 pair samples of children's cold weather boots which you identify by model name only as "Snow Trekkers." Both boots have functionally stitched polyurethane uppers, man-made fleece linings, "hook and loop" side strap closures and sewn-on, molded rubber/plastic cupsole bottoms. One boot has a pink colored fleece lining with a matching pink vinyl heel reinforcement and side strap closure, while the other has a white fleece lining with a white vinyl heel reinforcement and a "D"-ring type "hook and loop" strap closure.

The sidewalls of the molded cupsole bottoms on both boot styles, when measured from the tops of their respective outer soles, are less than 3 centimeters high. In addition, we do not consider these boots to have foxing-like bands because a gap exists between the bottom edges of their polyurethane uppers and the tops of their outer soles, behind the sidewalls of their molded rubber/plastic bottoms.

The applicable subheading for the two boot samples 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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