CLA-2-64:S:N:N8:346-ST 885527
Mr. W. Andrew Ryu
Top Line Mfg., Co.
Passaic Industrial Center, Bldg. 1F
90 Dayton Avenue
Passaic, NJ 07055
RE: The tariff classification of a boot from China - Accessories
and Reinforcements.
Dear Mr. Ryu:
In your letter dated April 27, 1993, you requested a tariff
classification ruling.
The boot, style C-39TH, size 10, has a waterproof rubber
foot portion and a 7 inch textile shaft with a 1.25 inch high
plastic padded collar. The outside of the tongue is labelled
"Thinsulate". You did not provide a statement of the percentage
of external surface area of the upper (ESAU) exclusive of
accessories and reinforcements (A&R) which is textile material
(TM) or rubber and/or plastic (R or P) as we required on the form
we sent in the previous rejection of your ruling request.
However, you have outlined 2 areas on graph paper and
counted the "boxes" within those outlines. From the photocopies
of the shoe parts also supplied, it is clear that the one with
your count of 7,864 boxes is what you believe to be the TM and
that the other, with 6,568 boxes, is the R or P.
You have supplied sufficient information for us to be able
to analyze your measurement efforts. You stated, "We have not
included any accessories or reinforcements." You did not state
which A or R you excluded, as indicated in our form to you. We
note that you did correctly count the textile underneath two A or
R's, i.e., the metal eyelets and the circular "Pro-Line" patch,
and you did correctly exclude another A or R, i.e., the 1.5 inch
long pull tab at the back of the top of the shaft.
However, you also excluded the padded plastic collar from
your measurement. If it were removed when worn, the leg
underneath would be exposed. It is not an A or R. It is
approximately 8 inch long and 1.25 inch high, thus 10 square
inches. Its outer surface appears to be a textile fabric visibly
and externally coated by a plastic. We therefore added 1000
"boxes" to the R or P area, resulting in 7,568 boxes or 49% for
the R or P and 7,864 boxes or 51% for the TM.
We note that per our recomputation, the predominant material
of the ESAU is an extremely close issue and may have different
results depending upon small measurement errors, changes in
sizing, or even small changes in procedures in different
production runs.
The applicable subheading for this sample will be
6404.19.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the upper's external
surface is predominately textile materials (note that an
accessory or reinforcement stitched on top of another material is
not part of the upper's external surface, but the material hidden
underneath is); in which the outer sole's external surface is
predominately rubber and/or plastics; which is other than
"athletic" footwear; and which is designed to be a protection
against water, oil, or cold or inclement weather. The rate of
duty will be 37.5 percent ad valorem.
You state the country of origin is China. However, the boot
is labelled "Made in Korea". Of course, the commercial shipments
must be marked with the actual country of origin.
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