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NY J85892




July 15, 2003

CLA-2-64: RR: NC: TA: 347 J85892

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40; 6402.91.50

Mr. Arthur Colpack
Colpack Design & Manufacturing, Inc.
50 Terminal Street (Bldg. #2)
Boston, MA. 02129

RE: The tariff classification of footwear from China.

Dear Mr. Colpack:

In your letter dated June 27, 2003, you requested a tariff classification ruling.

The two submitted samples are described as follows:

Style Tracker-8-A is a woman’s waterproof rain boot, approximately 12 ½-inches in height. The boot has as you state a functionally stitched together polyurethane upper, a polyester lining, a padded insole, a 9-inch long zipper closure on the inside of the shaft and a rubber/plastic outsole. Our examination of the rain boot indicates that it does not have a foxing-like band, as the unit molded outsole does not overlap the upper by at least ¼-inch or more around the boot’s lower perimeter.

Despite being "protective footwear" designed to be worn over or in lieu of other footwear as a protection against water, style Tracker-8-A has an upper which from a point 3 cm above the top of the outer sole is entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching, in this regard it satisfies the exception to the exclusion of protective footwear in subheading 6402.91.40, (HTS).

The applicable subheading for Style Tracker-8-A 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 or plastics (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter), which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% ad valorem.

Style TR-05 is a woman’s waterproof rain boot, approximately 10 ½-inches in height. The boot has as you state a functionally stitched together polyurethane upper, a polyester lining, a padded insole, a 8-inch long zipper closure on the inside of the shaft and a rubber/plastic outsole. Our examination of the rain boot indicates that it does have a foxing-like band, as the unit molded outsole does overlap the upper by at least ¼-inch around most of the boot’s lower perimeter.

The applicable subheading for StyleTR-05, 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 or foxing-like band applied or molded at the sole and overlapping the upper. 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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