The tariff classification of a woman's cold weather boot from China

NY B85288 June 6, 1997 CLA-2-64:RR:NC:TP:347 B85288 CATEGORY: Classification TARIFF NO.: 6402.91.40 Jane A. Sheridan Pagoda 8300 Maryland Avenue St. Louis, MI 63105 RE: The tariff classification of a woman's cold weather boot from China Dear Ms. Sheridan: In your letter dated May 6, 1997, you requested a tariff classification ruling. The submitted sample is a woman's cold weather boot with an outer sole and upper of rubber/plastic, which covers the ankle. From a point 3 cm above the top of the outer sole, the upper is made entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching. You state that this boot was made with slits on both sides of the shaft for easier slip-on. You also state that the size and country of origin labels are securely sewn into the inside back seam and the side slit, about one inch from the top of the shaft, to prevent cuffing. The applicable subheading for the boot will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper and outer sole's external surface is rubber and/or plastic, which covers the wearer's ankle, in which the upper's external surface is over 90% rubber and/or plastic including accessories and reinforcements, which does not have a foxing-like band. The rate of duty will be 6% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division