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NY E87678




September 29, 1999

CLA-2-64:RR:NC:TA:347 E87678

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Ms. Pattie Zimmerman
Charles M. Schayer & Co.
15210 32 Ave. South, Suite D
Seattle, WA 98188

RE: The tariff classification of footwear from Taiwan

Dear Ms. Zimmerman:

In your letter dated September 9, 1999, and received by this office on September 20, 1999, on behalf of Cabela’s Inc., you requested a tariff classification ruling.

The submitted sample is a predominately nylon textile upper chest high fishermen’s wader, identified by you as “Wader #2”. The chest wader has permanently attached 11-inch high PVC plastic boots with cemented-on, non-woven textile outer soles and heels, and elasticized textile suspenders.

The applicable subheading for this chest wader 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 not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the upper, by weight, consists of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% 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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