United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C87261 - NY C87318 > NY C87297

Previous Ruling Next Ruling
NY C87297





May 11, 1998

CLA-2-64:RR:NC:TA:347 C87297

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.20

Mr. Kelly Ulman
Wilson UTC, Inc.
1015 Sullivan Rd.
College Park, GA 30349

RE: The tariff classification of footwear from Taiwan

Dear Mr. Ulman:

In your letter dated April 28, 1998, for Emgo International LTD., you requested a tariff classification ruling.

The submitted sample is a pair of nylon upper, rubber outer soled "Overboots", approximately 15 inches in height, with an elasticized topline, a full length "hook and loop" side seam closure and a adjustable strap across the toes. The "Overboot" has a textile fabric upper assembled by stitching, which is lined on the inside with a PVC plastic material, and, as you state, all the seams are reinforced and taped, to protect, we presume, the wearer from cold or inclement weather. This boot will also provide some limited protection against penetration by water.

The applicable subheading for the "Overboot" described above will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: