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NY J84266




May 7, 2003

CLA-2-64: RR: NC: TA: 347 J84266

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Ms. Esther Isenberg
Right Stuff, Inc.
24 Ray Avenue - Suite 103
Burlington, MA 01803

RE: The tariff classification of footwear from China.

Dear Ms. Isenberg:

In your letter dated April 30, 2003, you requested a tariff classification ruling.

The submitted half pair sample identified as Style Name “Action on Montana” - # 941, is a child’s cold weather boot approximately 8 ¾-inches in height with a molded combination rubber/plastic/textile material bottom foot portion and a sewn-on 6-inch tall man-made woven textile material upper shaft. The boot has an adjustable 1-inch wide rubber/plastic hook &loop strap that crosses over the top of the vamp, a foam padded fleece-like textile lining, a ¾-inch wide topline collar with a textile lace tie closure and a molded rubber/plastic and textile outsole.

Note 4 (b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64 HTS, offer the term “when in use” to the external surface area of the outer sole determination.

Visual examination of the outsole indicates that it is composed of unit-molded rubber/plastic to which textile fabric has been adhered to the external surface in contact with the ground. This office regards the constituent material of the outsole to be predominantly textile.

The applicable subheading for Style Name “Action on Montana” - # 941, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool. The rate of duty will be 12.5% 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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