NY 858947

Jan. 02, 1991

CLA-2-64:S:N:N3D:347 858947

Tony Chiariello
BJH, Inc.
2125 Center Avenue, Suite 207
Fort Lee, NJ 07024

RE: The tariff classification of footwear from Korea

Dear Mr. Chiariello:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : December 12, 1990

DESCRIPTION OF MERCHANDISE : Style 3202 (M12862). A miss's moon boot with a unit-molded plastic bottom and a plastic upper with a hook-and-loop closure. The boot is protective but the maximum distance from the inside top of the sole to the top of the sidewall is slightly less than 3 centimeters.

HTS PROVISION : Certain footwear in Chapter 64.

HTS SUBHEADING : 6402.91.40

RATE OF DUTY : 6 percent ad valorem

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