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NY F87455




June 2, 2000

CLA-2-64:RR:NC:TP:347 F87455

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.92.90

Ms. Mary E. Keller
A.W. Fenton
1452 Donaldson Road
Erlanger, KY 41018-1025

RE: The tariff classification of a rubber boot from China.

Dear Ms. Keller:

In your letter dated April 23, 2000, written on behalf of your client, West Chester Holdings, Inc., you requested a tariff classification ruling.

You have submitted a sample of what you state is a molded rubber boot, covering the ankle, with a cotton liner. You also state that the boot is designed to be worn over shoes, and will be chiefly used in the U.S. as protection from various liquids. The boot is of molded construction and is considered waterproof footwear.

The applicable subheading for the boot will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, footwear covering the ankle but not covering the knee, in which materials other than polyvinyl chloride (PVC) are used in the construction/lining of the boot. 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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