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NY 878473




October 16,1992

CLA-2-64:S:N:N3D:346-T 878473

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90; 6404.19.80

Mr. W. Andrew Ryu
Top Line Manufacturing Co.
Passaic Industrial Center/Building 1F
90 Dayton Avenue
Passaic, NJ 07055

RE: The tariff classification of three wading shoes from China.

Dear Mr. Ryu:

In your letter dated September 17, 1992, you requested a tariff classification ruling.

The three samples, which you call "wading shoes" are described as follows:

Item #W-275V- An over-the-ankle height "wading shoe" with a predominately textile upper, which you state is "1,000 Denier Cordura nylon." The shoe has a three strap "velcro" closure, a 2 inch wide rubber toe cap, a vulcanized-on rubber bottom, a fully encircling 1 inch wide rubber foxing tape and a 3/8 inch thick felt outer sole, which also covers the bottom of the heel. There are three "vent" holes punched through the side of the upper, on the inside midsection along the foxing tape, presumably to allow for water to flow out of the shoe after immersion.

Item #W295D- Basically identical in construction to Item #W- 275V, except that this "wading shoe" has a lace up closure system consisting of 2 metal eyelets and 4 metal D-rings, and only a single, metal clad 1/4 inch vent hole punched through the upper. The shoe also has a felt outsole which will come into contact with the ground.

Item #W-285D- An over-the-ankle height "wading shoe" with a predominately textile "1,000 Denier Cordura nylon" upper, a full front lace closure consisting of 2 metal eyelets and 4 metal D- rings, a 2 inch wide rubber toe cap, a fully encircling 1 inch wide rubber foxing tape and a vulcanized-on thick rubber outer sole with a 3/4 inch rubber heel. This shoe has two "vent" holes punched through the side of the upper, also on the inside midsection along the foxing tape, again presumably to allow for water to flow out of it after walking in a stream. The shoe is designed to be worn in water and not to keep the foot dry.

The applicable subheading for the samples identified as Item #W-275V and Item #W-295D will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight, predominately consists of fiber other than vegetable fiber or wool; and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5 percent ad valorem.

The applicable subheading for the sample identified as Item #W-285D will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (Note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; in which the upper's external surface is still 50% or less leather even after every leather accessory or reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes nor open heels and it is not a slip- on; and which, you state, is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20 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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