CLA-2-64:S:N:N3D:347-T 862241
Mr. Jay Hwangbo
Jay Shoes, Inc.
60 Enterprise Ave. N
Secaucus, N.J. 07094
RE: The tariff classification of a woman's cold weather boot
from Korea.
Dear Mr. Hwangbo:
In your letter dated April 8, 1991, you requested a tariff
classification ruling.
The submitted 1/2 pair sample is a woman's cold weather
boot, approximately 7 inches high. The boot has a molded cupsole,
rubber/plastic bottom sewn to a functionally stitched
polyurethane upper, with vinyl reinforcements at the sides and
around the heel, a plush textile lining and a six eyelet front
lace closure.
The sidewall of the molded cupsole bottom on this cold
weather boot, when measured from the top of the outer sole (the
lowest point at the bottom of the molded grid-like structure on
the inside surface of the outsole) is marginally less than 3
centimeters high. Additionally, there is a gap of approximately
1/2 inch between the bottom edge of the polyurethane upper and
the top of the outer sole, behind the sidewall of the cupsole
bottom. We do not consider this boot to have a foxing-like band.
The applicable subheading for the boot described above (no
style number indicated) will be 6402.91.40, Harmonized Tariff
Schedule of the United States (HTS), which provides for certain
footwear in Chapter 64. The rate of duty will be 6 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