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NY I83976




July 24, 2002

CLA-2-64: RR: NC: TA: 347 I83976

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.90

Mr. Peter J. Baskin
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street
New York, NY 10004

RE: The tariff classification of footwear from China.

Dear Mr. Baskin:

In your letter dated July 09, 2002, on behalf of your client Top Line Manufacturing Company, you requested a tariff classification ruling.

The submitted half pair sample identified as “Style No. WIN8888”, is an approximate 17-inch tall camouflage pattern hiking boot with a predominately textile upper, a padded tongue and a unit molded traction rubber/plastic outsole. Based on our measurements, we have determined that the shoe’s outsole overlaps the upper by a vertically measurable height of approximately ¾-inch all-around the perimeter of the boot. In this regard, we consider this boot to have a foxing-like band. The boot also has a combination lace-up and hook & loop closure system on the front of the boot shaft. You state that the boots’ manufacturer has sealed the seams for additional reinforcement and in the process has added the incidental benefit of being “water-resistant”. We will presume, based on your assertion that the boot is not designed to protect against water penetration. However, if the claim is found to be incorrect, this ruling will be considered invalid. You further state that that this boot will be valued over $12/pair.

The applicable subheading for “Style No. WIN8888”, will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately textile materials, in which the outer sole's external surface is predominately rubber and/or plastics, which is not athletic footwear, which has neither open toes or open heels, footwear of the slip-on type with a foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $12.00 per pair. The rate of duty will be 9% ad valorem.

We are returning the sample as requested.

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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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