NY 864823: The tariff classification of a cold weather boot from 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 864823

                                 JULY 30, 1991


CLA-2-64:S:N:N3-D:346 M 864823                                

CATEGORY:  Classification

TARIFF NO.: 6404.19.20

Mr. Mark G. McEwen
A.N. Deringer, Inc.
P.O. Box 284
Highgate Springs, Vermont 05460

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

Dear Mr. McEwen:

     In your letter dated June 28, 1991, on behalf of your client
Merrell Footwear, you requested a tariff classification ruling.

     The submitted sample, no style number indicated, is a cold
weather boot approximately 7 1/2 inches high.  The boot has a
functionally stitched textile upper which you state is
constructed of synthetic suede and 35% nylon cordura.  The upper
has a thick foam lining covered with a felt like textile
material, and is designed to insulate the foot in cold weather. 
The boot also has a lace-up closure with 4 pairs of metal D
rings, a fully encircling vinyl mudguard, a cemented-on EVA
midsole, and a rubber/plastic outer sole that overlaps the toe
section of the upper.  We consider this boot to have a foxing-
like band.

     We are returning your sample as you requested.    

     The applicable subheading for the cold weather boot, will be
6404.19.20, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the upper's external
surface is predominately textile materials; in which the outer
sole's external surface is predominately rubber and/or plastics;
which is other than athletic footwear; and which is designed to
be a protection against water, oil, or cold or inclement weather. 
The rate of duty will be 37.5% ad valorem.
 
     This ruling is being issued under the provisions of Section
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.

                                       Sincerely,

                                   
  
                                       Jean F. Maguire
                                       Area Director
                                       New York Seaport