CLA-2-64:S:N:N3D:347-T 863349
Mr. Jay Hwangbo
Jay Shoes, Inc.
60 Enterprise Avenue N.
Secaucus, NJ 07094
RE: The tariff classification of a man'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 13, 1991
DESCRIPTION OF
MERCHANDISE : A man's cold weather boot, style number
550102 "Cascade", about 10 inches high, with
a molded cupsole rubber/plastic bottom sewn
to a functionally stitched polyurethane
upper, a padded textile lining and a "hook
and loop" back and side strap 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