CLA-2-64:S:N:N3D:347 851447
Ms. Deborah Riding
Kuehne & Nagel, Inc.
8801 Bellanca Avenue
Los Angeles, CA 90045
RE: The tariff classification of footwear from West Germany.
Dear Ms. Riding:
In your letter dated April 9, 1990, you requested a tariff
classification ruling on behalf of ASL Distribution Co., Inc.
You submitted samples of three over-the-ankle cold weather
boots with simultaneous injection molded rubber/plastic soles
which overlap the uppers by 1/4 to 3/4 inch. The man's boot has
a laced upper of suede leather and woven nylon textile. The
woman's boot has a laced upper of plastic. The child's boot has
a hook and loop closure at the top of a nylon textile upper.
The applicable subheading for the woman's boot will be
6402.91.50, Harmonized Tariff Schedule of the United States
(HTS), which provides for other footwear with outer soles and
uppers of rubber or plastics, covering the ankle, having a
foxing-like band, protective against cold weather. The duty rate
will be 37.5 percent ad valorem.
The applicable subheading for the child's boot will be
6404.19.20, HTS, which provides for other footwear with outer
soles of rubber or plastics and uppers of textile materials,
protective against cold weather. The rate of duty will be 37.5
percent ad valorem.
The country of origin marking on these boots is not clear
enough for them to be considered to be legally marked.
Your inquiry does not provide enough information for us to
give a classification ruling on the man's boot. Your request for
a classification ruling should include a percentage measurement
of the materials comprising the external surface area of the
upper, first without accessories and reinforcement, second with
accessories and reinforcements. Include a description (with
diagram) of how the measurements were made, and which components
were considered accessories and reinforcements.
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