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NY I85040




September 10, 2002

CLA-2-64: RR: NC: TA: 347 I85040

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.10.00; 6401.92.60; 6401.92.90

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Ave.
Potomac, MD 20854-3334

RE: The tariff classification of footwear from Peru.

Dear Mr. Crain:

In your letter dated August 14, 2002, on behalf of your client Sekur Peru you requested a tariff classification ruling.

The submitted four boot samples are described as follows:

Style “Industrial” – is an approximately 13 ¾-inches high, waterproof, slip-on boot with a protective steel toe-cap. You have provided a laboratory report that states that the boot has a molded polyvinylchloride (PVC) plastic upper and a unit-molded rubber/plastic outsole.

Style “Yasa” – is an approximately 13 ¾-inches high, waterproof, slip-on boot with a protective steel toe-cap. You have provided a laboratory report that indicates the boot has a molded rubber/plastic upper and a unit-molded rubber/plastic outsole.

The applicable subheading for the boots identified as styles “Industrial” and “Yasa,” will be 6401.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, the upper’s of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, and which have a protective metal toe-cap. The rate of duty will be 37.5% ad valorem.

Style “Panther” – is an approximately 15 ½-inches high, waterproof, slip-on boot. You have provided a laboratory report that states that the boot has a molded polyvinylchloride (PVC) plastic upper and a unit-molded plastic (PVC) outsole.

The applicable subheading for the boot identified as style “Panther,” will be 6401.92.60, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear, in which all the significant pieces of the upper are joined to each other by a molding process; in which the top of the upper is below the bottom of the wearer's kneecap, but above the bottom of his ankle bone; and in which both the upper's and the outer sole's external surface areas are over 90% polyvinyl chloride (PVC) plastic, whether or not supported or lined with polyvinyl chloride but not otherwise supported or lined. The rate of duty will be 4.6 % ad valorem.

Style “RGB” – is an approximately 13 ¾-inches high, waterproof, slip-on boot. You have provided a laboratory report indicating that the boot has a molded rubber upper and a unit-molded rubber/plastic outer sole.

The applicable subheading for the boot identified as style “RGB,” will be 6401.92.90, HTS, which provides for waterproof footwear with soles and uppers of rubber or plastics, the upper’s of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which covers the wearer’s ankle, but does not cover the knee; which does not have a protective metal toe-cap; and which is lined or supported by material other than polyvinyl chloride. The rate of duty will be 37.5% ad valorem.

We are returning the sample(s) as requested.

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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