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June 9, 1999

CLA-2-64:RR:NC:TP:347 E82654

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40

Ms. Carolyn B. Malina
Land’s End, Inc.
1 Land’s End Lane
Dodgeville, WI 53595

RE: The tariff classification of a cold weather boot from China.

Dear Ms. Malina:

In your letter dated June 1, 1999, you requested a tariff classification ruling.

You have submitted a sample of a cold weather boot which you refer to as a “Youth’s Snowflurry Boot” style #61272. You state that the upper and outer sole are both made of rubber. The upper features a textile trim and textile pulltab along the back portion and a textile pulltab on the side closure flap. You have also provided a lab report which shows the upper to be made up of 97.22% rubber and 2.78% textile material. This boot meets the exception to the exclusion for protective footwear found in subheading 6402.91.40, HTS, in that from a point 3 cm above the top of the outer sole the upper is made entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching.

The applicable subheading for the boot will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole’s external surface is rubber and/or plastics, which covers the wearer’s ankle, in which the upper’s external surface is over 90% rubber and/or plastics including accessories and reinforcements, which, from a point 3 cm above the top of the outer sole , the upper is made entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching. The rate of duty will be 6% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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