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NY 848477





CLA-2-64:S:N:N3-D:347-T 848477

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.50

Ms. Tinka G. Andrade
Meldisco-Division of Melville Corporation 933 Macarthur Boulevard
Mahwah, New Jersey 07430

RE: The tariff classification of a man's cold weather boot from Korea.

Dear Ms. Andrade:

In your letter dated January 3, 1990, you requested a tariff classification ruling.

The submitted 1/2 pair sample, your stock # Grey IBHB9-0640, is a slip-on style man's cold weather boot, approximately 10 1/2 inches high. The boot has a molded cup sole rubber/plastic bottom sewn to a functionally stitched polyurethane upper, and a foam padded textile lining.

We have determined that the upper of this boot, when measured from a point 3 centimeters above the top of the outer sole, is not entirely of non-molded construction. Our measurements indicate that at its highest point, the sidewall of the molded cup sole bottom is more than 3 centimeters in height.

The applicable subheading for the sample boot, your stock # Grey IBHB9-0640 will be 6402.91.50, 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 protec- tive metal toe-cap; which covers most of the wearer's ankle bone; which is designed to be a protection against water, oil or cold or inclement weather; which is other than waterproof; which has an upper that is not entirely of stitched construction down to 3cm. (1.2 inch) or less from the top of the outer sole; and in which the upper's external surface is over 90 percent rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface. The rate of duty will be 37.5 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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