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NY 870069


Dec 27, 1991

CLA-2-64:S:N:N3:D 347-JG-870069

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.91.00; 6405.90.90

Mr. Willie Tamura
Nymph Master Company
17417 Dearborn Street
Northridge, CA 91325

RE: The tariff classification of footwear from Taiwan.

Dear Mr. Tamura:

In your letter dated December 11, 1991, which was received by this office on December 23, 1991, you requested a tariff classi- fication ruling.

Sample #1 is a hip wader with a molded PVC lower portion and a PVC upper shaft which is vulcanized to the lower shaft. The boot has a textile belt strap, and a PVC inner strap, and is not lined in any way.

Sample #2 is a wading boot with a studded felt sole, and a vinyl upper. The boot has welt construction, D ring lace closures, and a padded collar.

The applicable subheading for sample #1 will be 6401.91.00, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, covering the knee. The rate of duty will be 37.5 percent ad valorem.

The applicable subheading for sample #2 will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which, the upper's external surface is predominately other than leather, composition leather or textile materials; in which, since the external surface of the upper is predominately rubber and/or plastics, the external surface of the outer sole is predominately other than rubber and/or plastics; in which there is a line of demarcation between the sole and the upper; and which is other than disposable footwear that is designed for one time use. The rate of duty will be 12.5 percent 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

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