CLA-2-64:S:N:N3D:347-T 861656
Mr. Andrew W. Goodman
Bennett Importing Inc.
19 Bennett Street
West Lynn, MA 01905-0645
RE: The tariff classification of a child's fashion boot from
Yugoslavia.
Dear Mr. Goodman:
In your letter dated March 8, 1991 and received on March 21,
1991,
you requested a tariff classification ruling.
The submitted sample, your style #2611, is a child's fashion
boot approximately 12 inches high, which has an upper consisting
of a grain leather foot portion, a soft suede leather ankle
portion and a functionally stitched plastic shaft portion. The
boot also has a three eyelet decorative lace tie at the back of
the heel and a cemented-on, rubber/plastic outer sole with a
rubber heel lift.
You state that approximately 60 percent of the boot upper's
external surface area is plastic and that the remaining 40
percent is leather. From our visual examination, we agree that
the boot upper has a predominately plastic external surface.
You also state that this boot is valued at $9.95 a pair for
children's sizes 9-12 and at $12.95 a pair for children's sizes
13-5.
The applicable subheading for the boot, style #2611, when
valued at $9.95 per pair, will be 6402.91.80, Harmonized Tariff
Schedule of the United States (HTS), which provides for certain
footwear in Chapter 64. The rate of duty will be 90 cents per
pair plus 20 percent ad valorem
If this boot is valued at over $12 per pair, the applicable
subheading will be 6402.91.90, HTS, and the rate of duty will be
20 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