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NY K85102




May 7, 2004
CLA-2-64:RR:NC:SP:247 K85102

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40 ; 6402.91.80

Mr. Bill Julich
Delmar International
147-55 175th Street
Jamaica, NY 11434

RE: The tariff classification of footwear from India, Brazil or Portugal.

Dear Mr. Julich:

In your letter received April 14, 2004, on behalf of Weatherbeeta USA, Inc., you requested a tariff classification ruling.

The three submitted half pair samples are described as “synthetic riding boots for woman and children.”

Style #25201-A. - An all plastic material upper external surface area (ESAU) boot, assembled by stitching, that has a lace closure, a cemented-on rubber/plastic outer sole and covers the wearer’s ankle. The boot does not have a foxing-like band.

Style #25237-A. - A predominately plastic material upper external surface area (ESAU) boot, approximately 7 ½-inches high that has a zipper closure at the instep, two large sewn-in elasticized textile material stretch panels at the sides of the upper shaft plus a sewn-on textile fabric pull-up loop at the top. We note that textile materials account for at least 10% or more of the external surface area of the upper with all accessories and reinforcements included. The boot also has a cemented-on, unit molded rubber/plastic bottom and you state that the boot will be valued at $8.70 per pair.

Sample #3 (No style number) - A child’s size 13, all plastic material external surface area upper(ESAU) boot that is assembled by functional stitching and that covers the wearer’s ankle. The boot has a lace closure and a cemented-on, unit-molded rubber/plastic outer sole. The boot does not have a foxing-like band that overlaps the upper at the sole by a vertical height of 3/16-inch or more, nor is it designed to be protective against water, cold or inclement weather.

The applicable subheading for the woman’s boot identified as Style #25201-A and for the child’s size boot (no style number indicated) will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper's and outer sole's external surface is 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 does not have a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% ad valorem.

The applicable subheading for the boot identified as Style #25237-A will be 6402.91.80, HTS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% ad valorem.

We are returning the samples as you 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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