The tariff classification of an infant’s boot from Canada.

NY F81915 February 11, 2000 CLA-2-64:RR:NC:TP:347 F81915 CATEGORY: Classification TARIFF NO.: 6402.91.50 Mr. Mike Leahy A.N. Deringer Inc. 173 W. Service Road Champlain, NY 12919 RE: The tariff classification of an infant’s boot from Canada. Dear Mr. Leahy: In your letter dated January 20, 2000, written on behalf of your client, Rallye Footwear, you requested a tariff classification ruling. You have submitted a sample of what you state is an infant’s boot, stock no. 2643047. You state that the PVC upper of the submitted sample will be made in China and imported into Canada, where the U.S.-made sole will be injected to the upper. The boots will then be imported into the United States. The upper of this sample is over 90% rubber/plastics. This is a protective boot due to its fleece-like lining. This boot also meets 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 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 boot also features a foxing-like band that overlaps the upper by more than ¼ inch all around the perimeter of the shoe. The applicable subheading for the shoe 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, in which the upper’s external surface is over 90% rubber and/or plastics including accessories and reinforcements, which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 37.5% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division