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NY 896819




April 21, 1994

CLA-2-64:S:N:N8:347 896819

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40, 6402.91.50

Mr. Timothy Greene
A.N. Deringer Inc.
1010 Niagara Street
Buffalo, NY 14213

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of cold weather stitched boots from Canada.

Dear Mr. Greene:

In your letter dated December 22, 1993 and received by this office on April 12, 1994, you requested a ruling on behalf of your client Grand Footwear Inc. on the status of three styles of cold weather boots from Canada under the NAFTA.

All three styles are women's over-the-calf, slip-on, cold weather boots with plastic uppers and unit molded plastic soles. In addition, all three styles have combinations of foam and textile pile liners making them protective against cold weather.

Styles 2093 and 2098 have a sewn on plastic strip which runs vertically up the entire length of the back of the boot shaft covering the back seam of the upper. These two styles do not appear to have any tape backing on the seams within the 3 centimeter zone which starts at the top surface of the outer sole and extends up.

The applicable tariff provision for these two styles will be 6402.91.40, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other footwear with outer soles and uppers of rubber or plastic, covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastic. The general rate of duty will be 6 percent ad valorem.

The boots, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 2.4 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

Style 2175 has a tape backing on the seams of the upper within the 3 centimeter zone which starts at the top surface of the outer sole and extends up. This tape, which is cemented to the upper, helps to hold the upper together making it not entirely "formed by sewing the parts together". Therefore it does not meet all three exceptions to the protective exclusionary language for HTS 6402.91.40.

The applicable tariff provision for this style will be 6402.91.50, (HTSUSA), which provides for other footwear with outer soles and uppers of rubber or plastic, covering the ankle, designed to be worn over, or in lieu of, other footwear as a protection against water, oil grease or chemicals or cold or inclement weather. The general rate of duty will be 37.5 percent ad valorem.

The boot, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 15 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director

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