NY 863349: The tariff classification of a man's cold weather boot fromKorea.

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 863349

                                May 23, 1991                    
                                        

CLA-2-64:S:N:N3D:347-T 863349   

CATEGORY:  Classification

TARIFF NO.: 6402.91.40

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

RE:  The tariff classification of a man'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 13, 1991

     DESCRIPTION OF
     MERCHANDISE       :   A man's cold weather boot, style number
			   550102 "Cascade", about 10 inches high, with
			   a molded cupsole rubber/plastic bottom sewn
			   to a functionally stitched polyurethane
			   upper, a padded textile lining and a "hook
			   and loop" back and side strap 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