The tariff classification of a woman's cold weather bootfrom Italy.

NY 850581 April 3,1990 CLA-2-64:S:N:N3D:347-T 850581 CATEGORY: Classification TARIFF NO.: 6402.91.50 Ms. Tinka G. Andrade Meldisco-Division of Melville Corporation 933 Macarthur Boulevard Mahwah, New Jersey 07430 RE: The tariff classification of a woman's cold weather boot from Italy. Dear Ms. Andrade: In your letter dated March 15, 1990 you requested a tariff classification ruling. The submitted 1/2 pair sample, no style number indicated, is a slip-on type cold weather boot, approximately 10 inches in height. The boot has a molded cup sole rubber/plastic bottom sewn to a functionally stitched polyurethane upper and a textile faced, plastic padded removable liner. We have determined that the upper of this boot, when measured from a point 3 centimeters above the top of the outer sole, is not entirely of non-molded construction. Our measurements indicate that at its highest point, the sidewall of the molded cup sole bottom is more than 3 centimeters in height. The applicable subheading for the sample boot described above will be 6402.91.50, 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; in which the outer sole's external surface is predominately rubber and or/plastics; which is other than "sports footwear"; which does not have a protective metal toe-cap; which covers most of the wearer's ankle bone; which is designed to be a protection against water, oil or cold or inclement weather; which is other than waterproof; which has an upper that is not entirely of stitched construction down to 3 centimeters or less from the top of the outer sole; and in which the upper's external surface is over 90 percent rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface. The rate of duty will be 37.5 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