The tariff classification of a woman's cold weather boot fromTaiwan or China. Dear Mr. Colpack: In your letter received September 12, 1990, you requested atariff classification ruling. The submitted sample is a woman's cold weather bootapproximately 11 inches in height, with a functionally stitchedplastic upper, a synthetic fleece liner that extends out to forma 1/2 inch wide topline trim, a full front zipper closure and acemented-on, unit molded, rubber/plastic wedge bottom whichoverlaps the upper by less than 1/4 inch. In addition, the bootutilizes a full latex lining between the outer shell of the upperand the inner fleece liner to keep the foot dry and to satisfythe claim that this boot is waterproof. We note that at this time, the submitted sample iscompletely devoid of any country of origin markin
Reasoning
The tariff classification of a woman's cold weather boot fromTaiwan or China. Dear Mr. Colpack: In your letter received September 12, 1990, you requested atariff classification ruling. The submitted sample is a woman's cold weather bootapproximately 11 inches in height, with a functionally stitchedplastic upper, a synthetic fleece liner that extends out to forma 1/2 inch wide topline trim, a full front zipper closure and acemented-on, unit molded, rubber/plastic wedge bottom whichoverlaps the upper by less than 1/4 inch. In addition, the bootutilizes a full latex lining between the outer shell of the upperand the inner fleece liner to keep the foot dry and to satisfythe claim that this boot is waterproof. We note that at this time, the submitted sample iscompletely devoid of any country of origin markin
Cite this ruling
CBP Ruling 856177 (64029140): The tariff classification of a woman's cold weather boot fromTaiwan or China. Dear Mr. Colpack: In your letter received September 12, 1990, you requested atariff classification ruling. The submitted sample is a woman's cold weather bootapproximately 11 inches in height, with a functionally stitchedplastic upper, a synthetic fleece liner that extends out to forma 1/2 inch wide topline trim, a full front zipper closure and acemented-on, unit molded, rubber/plastic wedge bottom whichoverlaps the upper by less than 1/4 inch. In addition, the bootutilizes a full latex lining between the outer shell of the upperand the inner fleece liner to keep the foot dry and to satisfythe claim that this boot is waterproof. We note that at this time, the submitted sample iscompletely devoid of any country of origin markin
Paste this into a product's override reason when citing this ruling as justification for a classification.
Other rulings for HS6 640291
The tariff classification of footwear from China.
Protest No. 2704-91-104451; Men's athletic shoe; T.D. 83- 116; foxing-like band; high point rule; HRL 088510; HRL 088240; HRL 950759; HRL 950718
Further Review of Protest no. 2809-92-100324: Boots, snowboard; Footwear, sports; Ski boots
Protest No. 3701-92-100016; Child's moon boot; GRI 1; foxing-like band; T.D. 83-116
Protest No. 3901-90-100052; subheading 6402.91.50; HRL 083097; HRL 087847