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NY 871121




February 24, 1992

CLA-2-64:S:N:N3:D-347 871121

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.92.90

Mr. Pierre Severy
Bottes Le Chameau
14690 Pont d'Ouilly
France

RE: The tariff classification of footwear from France

Dear Mr. Severy:

In your letter dated January 22, 1992, you requested a tariff classification ruling.

Your sample is a calf-height, slip-on boot made of vulcanized rubber with a full leather liner. It has a plastic coated nylon "wave guard" which is stitched to a band which is cemented or vulcanized to the outside of the boot above the ankle. The wave guard extends three inches above the top of the boot shaft and closes with a draw string.

The applicable subheading for your sample will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other waterproof footwear with outer soles and uppers of rubber..., other. The rate of duty will be 37.5 percent ad valorem.

The following is in response to your questions. If a significant amount of the leather upper liner shows on the surface in places which are low enough to remove the waterproofness of this boot, we would then consider it to be footwear with an upper of leather at the lower rates of duty for such footwear. This would not occur if the liner were neoprene. The use of functional stitching in the upper would change the classification but not the rate of duty on this boot because it has what we consider to be a "foxing-like band" applied at the sole and overlapping the upper. Consequently, it would be classified as "protective" in HTS 6402.91.50 instead of "waterproof," with the same rate of duty.

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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