The tariff classification of footwear from South Korea

NY 856440 October 17,1990 CLA-2-64:S:N:N3D:347 856440 CATEGORY: Classification TARIFF NO.: 6402.91.50 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