NY 856440
October 17,1990
CLA-2-64:S:N:N3D:347 856440
Mr. Jay HwangBo
Jay Shoes, Inc.
60 Enterprise Avenue N.
Seacaucus, NJ 07094
RE: The tariff classification of footwear from South Korea
Dear Mr. HwangBo:
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 : September 19, 1990
DESCRIPTION OF
MERCHANDISE : "Cold-Walker" is an over-the-ankle, lace-
up, cold weather boot with a foam liner.
It has an upper and a unit molded bottom
of plastics. The bottom has locations in
the heel area where the vertical distance
from the top surface of the sole to the
top of the sidewall measures more than 3
centimeters.
HTS PROVISION : Certain footwear in Chapter 64.
HTS SUBHEADING : 6402.91.50
RATE OF DUTY : 37.5 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