CLA-2-64:S:N:N3D:347-T 863154
Mr. Jay Hwangbo
Jay Shoes, Inc.
60 Enterprise Avenue N.
Secaucus, N.J. 07094
RE: The tariff classification of a child's cold weather boot
from 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 : May 6, 1991
DESCRIPTION OF
MERCHANDISE : A child's cold weather boot, style number
22114, about 8 inches high, with a molded
cupsole rub- ber/plastic bottom sewn to a
functionally stitched polyurethane upper, a
padded textile lining and a front zipper
closure. The sidewall of the molded cupsole
bottom is less than 3 centimeters high.
Additionally, there is a gap of over 1/4
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 shoe to have
a foxing-like band.
HTS PROVISION : Certain footwear in Chapter 64
HTS SUBHEADING : 6402.91.40
RATE OF DUTY : 6 pecent 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