United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 849294 - NY 850001 > NY 849690

Previous Ruling Next Ruling
NY 849690




CLA-2-64:S:N:N3-D:347-T 849690

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6402.91.50; 6402.91.40

Mr. Keith Burdette
K.C. Burdette Company, Inc.
45 John St. Suite 801
New York, New York 10038

RE: The tariff classification of five cold weather boots from Korea.

Dear Mr. Burdette:

In your letter dated February 16, 1990, on behalf of Target Stores, you requested a tariff classification ruling.

You have submitted five half pairs of boots in various sizes without any style numbers or identifying marks indicated. Three of the samples are of one style type, with dark grey polyurethane uppers (grey and blue stripes on the shafts) and dark grey rubber/plastic molded bottoms. The other two half pairs are of a similar construc- tion, but have a different fashion style look, with white polyurethane uppers, tri-colored striped shafts and white rubber/plastic molded bottoms. The five boots are in infant's size 6-8 (one gray), children's size 12-13 (one gray and one white), and women's or unisex sizes 5-6 and 7-8 (one gray and one white).

All five samples are cold weather boots of the slip-on type with unit molded cup sole bottoms that are sewn to functionally stitched plastic uppers and have removable, foam padded textile liners.

Our examination indicates that the sidewalls of the molded cup sole bottoms on four of the submitted samples were less than 3 centimeters high when measured from the tops of their respective outer soles. The fifth sample, a woman's style boot with a white polyure- thane upper, has a molded cup sole bottom with a sidewall that, when measured from a point on the top of its outer sole, is over 3 centimeters high.

In addition, on all five of these boot samples, there are gaps of approximately 1/2 inch between the bottom edges of the polyurethane uppers and the tops of the outer soles (behind the sidewalls of the cup sole bottoms), with only the textile liners filling in the gaps. We do not consider any of these boots to have foxing-like bands. The applicable subheading for the woman's style boot with the white polyurethane upper (size 7-8) 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"; in which there is no protective metal toe-cap; in which the top of the upper 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 3 cm (1.2 inch) or less from the top of the outer sole; and in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement is included as part of it. The rate of duty will be 37.5 percent ad valorem.

The applicable subheading for the four other sample boots (i.e. infants' size 6-8 gray, children's size 12-13/one grey and one white, and unisex size 5-6 gray) will be 6402.91.40 (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the outer sole's external surface is predominately rubber and/or plastics; in which there is no protective metal toe-cap; in which the top of the upper covers most of the wearer's ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which does not have a foxing-like band; and which has an upper entirely of stitched construction down to 3 cm (1.2 inch) or less from the top of the outer sole. 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

Previous Ruling Next Ruling

See also: