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NY F87421




May 22, 2000

CLA-2-64:RR:NC:TP:347 F87421

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40

Mr. Arthur Colpack
Colpack Design & Manufacturing, Inc.
50 Terminal Street Bldg. 2 Ste. 414
Boston, MA 02129

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

Dear Mr. Colpack:

In your letter dated May 12, 2000, you requested a tariff classification ruling.

You have submitted a sample of a woman’s cold weather boot, style #WDL-50310, which covers the ankle. You state the upper is made of polyurethane plastic with functional stitching, foam insulation, brushed tricot lining, and a cemented-on rubber bottom. The boot also features a lace-tie closure and a slide fastener.

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 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 does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, having uppers which from a point 3 cm above the top of the outer sole are 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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