The tariff classification of footwear from Taiwan

NY 856476 October 16, 1990 CLA-2-64:S:N:N3D:347 856476 CATEGORY: Classification TARIFF NO.: 6402.91.40 Ms. Julie White Nordstrom, Inc. A/P Import Office 1321 Second Avenue Seattle, WA 98101 RE: The tariff classification of footwear from Taiwan Dear Ms. White: 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 : September 19, 1990 DESCRIPTION OF MERCHANDISE : Women's fashion rainboots with plastic uppers and unit molded plastic bottoms. Although the upper seams are backed by waterproof tape, the tape alone will not hold the uppers together when the seams are removed. Style "Fog" is above the ankle; Style "Fawn" is below the knee. HTS PROVISION : 6402.91.40 HTS SUBHEADING : Other footwear with outer soles and uppers of rubber or plastics, other, covering the ankle. RATE OF DUTY : 6 percent 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