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August 30, 1999

CLA-2-64:RR:NC:TA:347 E85782

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.50

Mr. Arthur Colpack
Colpack Design & Manufacturing
15 Monument Avenue
Boston, MA 02129

RE: The tariff classification of footwear from China

Dear Mr. Colpack:

In your letter dated August 10, 1999 you requested a tariff classification ruling.

The submitted sample, Style # CDM07-21, is a woman’s cold weather boot, approximately 9 inches high. It has a functionally stitched all plastic upper, an insulated foam padded textile lining and a cemented-on, unit molded rubber/plastic bottom with a sidewall which overlaps the upper at the sole by varying heights of over ¼-inch to as much as ½-inch, all around the lower perimeter at the boot. We consider this boot to have a foxing-like band.

The applicable subheading for this boot, Style #CDM07-21, will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surfaces are predominately rubber and/or plastics; which is not "sports footwear”; which covers the ankle; in which the upper’s external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which is designed to be a protection against water, oil, or cold or inclement weather; and which has a foxing-like band. The rate of duty will be 37.5% 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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