NY 857073
Nov. 8, 1990
CLA-2-64:S:N:N3D:346 SM 857073
Mr. Keith Burdette
45 John Street, Suite 801
New York, New York 10038
RE: The tariff classification of a boot bottom and boot shaft
from Korea.
Dear Mr. Burdette:
In your letter dated October 12, 1990, on behalf of your
client, Daedo America Corp., you requested a classification
ruling.
Both items are marked "Sno Racer". We assume that they will
be imported on different vessels.
The rubber boot bottom would cover the wearer's entire foot.
It has a rubber calendered outer sole which appears to be
vulcanized to the rubber "foot portion".
The woven fabric shaft is six inches tall and has two
"velcro type" closures. Between the lining fabric and exterior
fabric piece, which you state is "over 50 percent nylon", are two
layers of foam rubber or plastic bonded to knit fabrics. You
state that the "inner lining of this upper is stuffed with
polyurethane with a nylon covering."
We note that a large label states "Thinsulate - Thermal
insulation". It appears to us that most, if not all, of the
thermal insulation in the boot is foam rubber or plastic plus
various pile fabrics. If "Thinsulate" is not, in fact, the
primary insulating material in imported shipments of these
uppers, we would consider them to be "articles which bear...
words ... tending to falsely describe or represent the articles"
(see CR11.13). On that basis, those shipments would be subject
to detention or seizure. If you need further information on
this, please contact our Office of Regulations and Rulings,
Value and Special Admissibility Branch, 1301 Constitution Ave,
N.W., Washington, D.C. 20229-0001. The telephone number is (202)
566-2938.
The boot bottoms are classified under HTS 6401.99.6000 as
waterproof footwear, which does not incorporate a protective
metal toe-cap; which does not cover the ankle; which is designed
to be a protection against water, oil, or cold or inclement
weather; and which is not designed for use without closures. The
rate of duty is 37.5% ad valorem.
The fabric shafts are classifiable under HTS 6406.10.9040 as
upper parts whose external surface is predominately of textile
materials; in which their external surface is 50% or more textile
materials after every leather, rubber and plastic accessory and
reinforcement present is included as part of the upper's external
surface; and in which, in the aggregate of the textile materials
present, the man-made fibers weigh more than the cotton fibers,
or the wool and/or fine animal hair fibers, or any other single
type of fiber. The duty rate will be 9% ad valorem.
HTS 6406.10.9040 falls within textile category designation
669. Based upon international textile trade agreements, products
of Korea are presently subject to visa requirements and quota
restraints.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the
Status report On Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service, which is available
for inspection at your local Customs office.
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