The tariff classification of footwear from China

NY I83124 July 2, 2002 CLA-2-64:RR:NC:TA:347 I83124 CATEGORY: Classification TARIFF NO.: 6402.91.40 Ms. Natisha Craig Wal Mart Stores, Inc. Mail Stop #0410-L-32 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of footwear from China Dear Ms. Craig: In your letter dated June 10, 2002 you requested a tariff classification ruling. The submitted sample is a pair of cold weather boots, described by you as “Child Lazer Light Moonboots,” and identified as “Style Number K2S-288.” The boot is approximately 8-inches high and has a functionally stitched polyurethane and polyvinyl plastic upper with an external surface area that is over 90% rubber/plastics. It also has a thick, man-made textile fleece lining, a fold over flap-type hook-and-loop closure near the top of the shaft and a sewn-on unit molded rubber/plastic cupsole bottom with sidewalls. The sidewall of the molded cupsole bottom is less than 3 centimeters high when measured from the top of the outer sole. In addition, we do not consider this boot to have a foxing-like band, since there is a gap between the bottom edge of the plastic materials of the upper and the top of the outer sole that is filled in by the sidewall of the sewn-on molded rubber/plastic bottom. This boot also features an array of small motion activated, flashing red colored lights that are imbedded in the rubber/plastic outer sole and along the side of the upper by the heel. The applicable subheading for this cold weather boot, identified as the Lazer Light Moon Boot, Style Number K2S-288, will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; in which the top of the upper covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper’s external surface; which does not have a foxing-like band; and which has an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole. The rate of duty will be 6% ad valorem. We are returning the sample as you requested. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division