NY 863154: The tariff classification of a child's cold weather bootfrom Korea.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                             
                                               
                                 NY 863154

                                May 14, 1991

CLA-2-64:S:N:N3D:347-T 863154   

CATEGORY:  Classification

TARIFF NO.: 6402.91.40

Mr. Jay Hwangbo
Jay Shoes, Inc.
60 Enterprise Avenue N.
Secaucus, N.J. 07094

RE:  The tariff classification of a child's cold weather boot
from Korea.

Dear Mr. Hwangbo:

     This classification decision under the Harmonized Tariff
Schedule of the United States (HTS) is being issued in accordance
with the provisions of Section 177 of the Customs Regulations (19
C.F.R. 177).

     DATE OF INQUIRY   :   May 6, 1991

     DESCRIPTION OF
     MERCHANDISE       :   A child's cold weather boot, style number
			   22114, about 8 inches high, with a molded
			   cupsole rub- ber/plastic bottom sewn to a
			   functionally stitched polyurethane upper, a
			   padded textile lining and a front zipper
			   closure. The sidewall of the molded cupsole
			   bottom is less than 3 centimeters high.
			   Additionally, there is a gap of over 1/4
			   inch between the bottom edge of the
			   polyurethane upper and the top of the outer
			   sole behind the sidewall of the cupsole
			   bottom. We do not consider this shoe to have
			   a foxing-like band.


     HTS PROVISION     :   Certain footwear in Chapter 64 

     HTS SUBHEADING    :   6402.91.40

     RATE OF DUTY      :   6 pecent ad valorem

     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.


                                        Sincerely,

                                   
                                        

                                        Jean F. Maguire
                                        Area Director
                                        New York Seaport