NY 855975
October 2,1990
CLA-2-64:S:N:N3D:346 Y 855975
Bart Carcara
Laura Ashley, Inc.
1300 Macarthur Boulevard
Mahwah, New Jersey 07430
RE: Classification of an infant's bootie, an infant's boot, and
a child's boot from the United Kingdom.
Dear Mr. Carcara:
In your letter dated August 22, 1990, you requested a tariff
classification ruling on two rain boots and an infant's textile
bootie.
The three samples submitted are described as follows:
FW 105 Is an infant's bootie of the slip-on type which has
a cotton corduroy upper. The outer sole of the bootie has a
plastic external surface and a textile backing. If the material
which makes up the outer sole was imported in rolls it would be
classified as plastic under Chapter 39 of the Harmonized Tariff
Schedule. Therefore, for purposes of weight breakdown, we
consider the outer sole to be wholly of plastic. The upper has a
flared shaft which folds over at an elastic band that is sewn to
the inside of the upper, and which forms a cuff also of a cotton
material. The component parts of the bootie have been weighed
and the plastic outer sole by itself accounts for approximately
25% of the total weight.
FW 107 ZA Is a 6 inch high infant's boot of the slip-on type
of which the upper and outer sole are of a two color molded PVC
construction. The shaft of the boot extends well above the
wearer's ankle, and it ends in a finished molded topline. Sewn
to the inside top 1/4 inch portion of the boot shaft is a
textile, foam lined cuff (approximately 1 1/4 inch wide) which
merely folds out over the molded top of the plastic shaft of the
boot.
FW 112 ZA Is a 10 inch high child's boot of the slip-on type
of which the upper and outer sole are of a two color molded PVC
construction. The shaft of the boot extends well above the
wearer's ankle, and it ends in a finished molded topline. Sewn
to the inside top 1/4 inch portion of the boot shaft is a
textile, foam lined cuff (approximately 1 3/4 inch wide) which
merely folds out over the molded top of the plastic shaft of the
boot.
Because of the finished molded topline on both boots, the
boots would be complete even if the cuffs were not present. The
stitching which attaches the cuffs to the boots does not play any
significant role in the assembly of the boot uppers. Therefore,
for purposes of classification, we do not consider the single
line of stitching which is used to attach the cuff to prohibit
the boots from being classified as "waterproof".
The applicable subheading for the textile bootie, style FW
105, will be 6404.19.3580, Harmonized Tariff Schedule of the
United States (HTS), which provides for footwear, in which the
upper's external surface is predominately of textile materials;
in which the external surface of the outer sole is predominately
rubber and/or plastics; which is other than athletic footwear;
which is not designed to be a protection against water, oil, or
cold or inclement weather; which is of the slip-on type; which
does not have a foxing-like band; and which is 10% or more by
weight of rubber and/or plastics. The rate of duty will be 37.5%
ad valorem.
The applicable subheading for the two boots, style FW 107 ZA
and FW 112 ZA, will be 6401.92.90, Harmonized Tariff Schedule of
the United States (HTS), which provides for footwear, in which
the upper's external surface is predominately rubber and/or
plastics (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 external
surface of the outer sole is predominately rubber and/or
plastics; which appears to be waterproof; in which the upper is
attached to the sole or midsole by a molding process; in which
all the significant pieces of the upper are joined to each other
by a molding process; which does not have a metal toe cap; in
which the top of the upper is below the bottom of the wearer's
knee cap but above the bottom of his ankle bone; and in which
there are materials used other than polyvinyl chloride (PVC).
The rate of duty will be 37.5%.
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