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July 23, 1999

CLA-2-64:RR:NC:TP:347 E81809

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.20

Ms. Debra A. Tremblay
Affiliated USA Inc.
193 West Service Road
Champlain, N.Y. 12919

RE: The tariff classification of protective footwear from Canada.

Dear Ms. Tremblay:

In your letter dated July 1, 1999, written on behalf of your client, Chaussures YETI Inc., you requested a tariff classification ruling.

You have submitted three styles of footwear which you state have uppers of textile material and outer soles of Thermo Plastic Rubber (T.P.R.). Styles #2-10, #2-16, and #5-98 are cold weather boots and all feature textile uppers sewn to rubber/plastic molded bottoms. Style #2-10 features an elasticized topline. Style #2-16 also features an elasticized topline, as well as a textile fleece cuff along the topline. Style #5-98 features a lace-tie closure. The molded bottoms allow protection against penetration by water and each boot also has a textile lining for added protection against cold weather.

The applicable subheading for the boots 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, grease or chemicals 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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