The tariff classification of two boots from China

PD I83855 July 16, 2002 CLA-2-64:CO:CH:JJB D10 I83855 CATEGORY: Classification TARIFF NO.: 6402.91.40 R. Patrick Doyle The Stride Rite Corporation 191 Spring Street P. O. Box 9191 Lexington, MA 02420-9191 RE: The tariff classification of two boots from China Dear Mr. Doyle: In your letter dated June 27, 2002, you requested a classification ruling of two boots from China. You included two sample boots, identified as the Marta Plain Toe Patent Boot (style number 93/5/344-347) and the Jazlyn Plain Toe Patent Boot (style number 93/7/115-121). Both are children’s boots, covering the ankle. You provided descriptive information indicating that both boots have soles of rubber or plastic and that both boots have uppers whose external surface areas are more than 90% rubber or plastic. Based on our examination of the samples, we agree with the descriptive information. You also included separate sole samples for each boot as well as laboratory reports indicating that the sole overlaps the upper of each boot by less than 1/8 of an inch. Based on our examination of the separate sole samples and boots, we agree with the conclusions of the laboratory reports, i.e., that these boots do not have foxing-like bands. We note that neither boot has any features that would make it especially protective against water, oil, cold or inclement weather. You suggested a classification of 6402.91.40 and we agree. Both sample boots and separate sole samples are being returned as you requested.  The applicable subheading for both boots, identified as the Marta Plain Toe Patent Boot (style number 93/5/344-347) and the Jazlyn Plain Toe Patent Boot (style number 93/7/115-121), will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately rubber and/or plastics: in which the outer sole's external surface is predominately rubber and/or plastic: in which there is no protective metal toe cap: in which the top of the upper covers the wearer's ankle bone: in which the upper's external surface is over 90 per cent 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 is not considered to be protection against water, oil, grease or chemicals or cold or inclement weather. The duty rate will be 6%. 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 regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 646/733-3042. Sincerely, Robyn Dessaure Port Director