The tariff classification of a child’s plastic boot and plastic boot upper from China.

NY D88371 March 17, 1999 CLA-2-64:RR:NC:TP:347 D88371 CATEGORY: Classification TARIFF NO.: 6402.91.50, 6406.10.60 Mr. Mike Leahy A.N. Deringer, Inc. 173 W. Service Road Champlain, NY 12919 RE: The tariff classification of a child’s plastic boot and plastic boot upper from China. Dear Mr. Leahy: In your letter dated February 18, 1999, written on behalf of your client, Rallye Footwear Inc., you requested a tariff classification ruling for a child’s boot, and an unformed boot upper. You have submitted samples of children’s footwear, style #9410. You state that style #9410 “Waterproof Boot” is a complete boot with a plastic upper sewn to a plastic boot shell bottom. The applicable subheading for the boot will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, covering the ankle, designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. This shoe does not meet the exception to the exclusion for protective footwear found in subheading 6402.91.40, HTS, in that from a point 3 cm above the top of the outer sole the upper is not 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. The rate of duty will be 37.5% ad valorem. You state that style #9410 “Waterproof Plastic Upper” is a plastic upper with a plastic foam liner and a felt insole stitched to the bottom. The upper will be attached to a waterproof bottom or boot shell to make a complete boot. The upper is closed at the bottom by stitching an “underfoot” of textile material to the bottom of the upper. The subject upper is not formed. Even though closed at the bottom, it has not been shaped by lasting. We agree that the essential character of this upper is plastic. The applicable subheading for the upper will be 6406.10.60, Harmonized Tariff Schedule of the United States (HTS), which provides for shoe uppers and parts thereof, which are less than formed uppers with insoles which would cover all or most of the bottom of the wearer’s foot, which are not stiffeners, boot protectors, eyelets, boot hooks, buckles, ornaments, braid, laces (including shoe laces), buttons, snap fasteners, zippers, pom poms, or other trimmings, or, in general, most parts which could be used in articles besides footwear, in which the upper’s external surface is predominately rubber and/or plastics. The rate of duty will be free. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division