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NY I83922




July 18, 2002

CLA-2-64:RR:NC:TA:347 I83922

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.92.6000 ; 6401.99.3000

Mr. Gordon Anderson
C. H. Robinson International, Inc.
8967 Columbine Road
Suite 400
Eden Prairie, MN 55347

RE: The tariff classification of waterproof footwear from China

Dear Mr. Anderson:

In your letter dated June 26, 2002, on behalf of Rainfair Safety Products, you requested a tariff classification ruling.

The two submitted footwear samples are described as follows:

Item #88101 “5 Packer” – A one-piece molded polyvinyl chloride (PVC) waterproof slip-on overshoe which does not cover the wearer’s ankle and which is designed for use without closures.

Item #89321 “Pack-Lite” – A one-piece molded polyvinyl chloride (PVC) waterproof boot, approximately 11-inches high, which has a metal snap closure on the shaft and which is totally unlined.

The applicable subheading for the boot, Item #89321 “Pack-Lite” will be 6401.92.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear, with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; in which the upper is attached to the sole or midsole by a “molding” process; in which all the significant pieces of the upper are joined to each other by a “molding” process; which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; in which both the upper and the outer sole’s external surface areas (including accessories and reinforcements) measure over 90% polyvinyl chloride (PVC) plastic; and which, if lined or supported, is only supported or lined by material which is exclusively PVC.. The rate of duty will be 4.6% ad valorem.

The applicable subheading for the overshoe, Item #88101 “5 Packer” will be 6401.99.3000, 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; which does not cover the ankle; which is designed to be a protection against water, oil or cold or inclement weather; and which is designed to be used without closures. The rate of duty will be 25% 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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