The tariff classification of children’s boots.

PD I82049 June 4, 2002 CLA-2-64:G23 I82049 CATEGORY: Classification TARIFF NO.: 6402.91.40 Mr. Marc D. Torrence Import Operations Manager V. Alexander & Co., Inc. P. O. Box 291929 22 Century Blvd., Suite 510 Nashville, TN 37214-3650 RE: The tariff classification of children’s boots. Dear Mr. Torrence: In your letter dated May 23, 2002 you requested a tariff classification ruling on two boots on behalf of your client, OshKosh B’Gosh, Inc. of OshKosh, WI. You provided samples of styles Sparkle (style number 211610) and Sparkle II (214690), both of which have uppers and outer soles of rubber/plastic. Both styles are boots, covering the ankle, not lined for protection against the cold or inclement weather. In both styles, there is a zipper on the instep side and a ½ inch textile decorative strip on the outer surface. The rubber/plastic component material constitutes over 90 percent of the external surface area of the upper, as verified by an independent laboratory report. As there is only a slight overlap of the upper by the sole, we do not consider the boots to have a foxing-like band. The samples are being returned, as requested, although both have been cut to verify that the overlap does not in fact constitute a foxing-like band. The applicable subheading for boots 211610 and 214690 will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for footwear with outer soles and uppers of rubber or plastics: other than with a protective metal toe cap: covering the ankle: footwear having uppers of which over 90 percent of the external surface area of the upper (including accessories or reinforcements such as mentioned in Note 4(a) to Chapter 64), which does not have a foxing-like band and which is not considered to be protective against water or inclement weather. The rate of duty will be 6 percent 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 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. If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 646-733-7042. Sincerely, Jeffrey Walgreen, Port Director Portland, Maine