CLA-2-64:S:N:N3-D:347-T 850132
Ms. Tinka G. Andrade
Meldisco-Division of Melville Corporation
933 Macarthur Boulevard
Mahwah, New Jersey 07430
RE: The tariff classification of a man's cold weather boot from
Italy.
Dear Ms. Andrade:
In your letter dated March 1, 1990, you requested a tariff
classification ruling.
The submitted 1/2 pair sample, your stock #66852-66853 (Black and
Grey), is a man's cold weather boot, approximately 10 inches high.
The boot has a molded, cup sole, rubber/plastic bottom sewn to a
functionally stitched polyurethane upper, a plush textile lining and a
"hook and loop" strap closure at the back. It also has some textile
piping trim which accounts for less than 10 percent of the upper's
external surface.
We have determined from our examination that when measured from a
point 3 centimeters above the top of the outer sole, the upper of this
sample boot is not entirely of non-molded construction.
The applicable subheading for this boot, stock #66852-66853
(Black and Gray), will be 6402.91.50, Harmonized Tariff Schedule of
the United States (HTS), which provides for footwear, in which the
upper's external surface is predominately rubber and/or plastics; in
which the outer sole's external surface is predominately rubber and/or
plastics; which is other than "sports footwear"; which does not have a
protective metal toe-cap; which covers most of the wearer's ankle
bone; which is designed to be a protection against water, oil or cold
or inclement weather; which is other than waterproof; which has an
upper that is not entirely of stitched construction down to 3 centi-
meters or less from the top of the outer sole; and in which the
upper's external surface is over 90 percent rubber and/or plastics
after every accessory and reinforcement present is included as part of
the upper's external surface. The rate of duty will be 37.5 percent
ad valorem.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport