Classification of footwear.

PD G86271 January 26, 2001 CLA-2-64:D11:G86271 CATEGORY: Classification TARIFF NO.: 6402.91.50 Mr. Michael Moran M2 Inc. P.O. Box 386 Winooski, Vermont 05404 Re: Classification of footwear. Dear Mr. Moran: In your recent letter you requested a tariff classification on a boot to be produced in Italy. The submitted sample, style number not furnished, is a child’s boot with an upper consisting of a textile and plastic and a shell molded plastic bottom. The upper is molded in excess of three centimeters above the top of the outer sole. The boot is approximately eight inches in height with a draw string closure at the top of the shaft. We consider the footwear to be protective in function. You did not furnish a component breakdown, thus, for the purpose of this ruling, we assume the plastic is the material having the greatest surface area of the upper. The applicable subheading for the sample will be 6402.91.50, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles and uppers of rubber and/or plastics; which is other than “sports footwear”; which does not have a metal toe-cap; which covers the wearer’s ankle; in which the external surface area of the upper (including any accessories or reinforcements) is not over 90 percent rubber and/or plastics; which is entirely molded construction in excess of three centimeters above the top of the outer sole; which is protective in function other than waterproof. The rate of duty will be 37.5 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. If you have any questions pertaining to this ruling, please contact Field National Import Specialist Anthony Cataldo at 617-565-6126 or National Import Specialist Richard Foley at 212-637-7089. Sincerely, Nora E. Ehrlich Port Director Boston