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NY I87726




December 3, 2002

CLA-2-64:RR:NC:TA:347 I87726

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.90

Ms. Genny Fenske
Deep See, Inc.
18935-59th Avenue NE
Arlington, WA 98223

RE: The tariff classification of footwear from China

Dear Ms. Fenske:

In your letter dated November 7, 2002 you requested a tariff classification ruling.

The submitted sample which you identify as an “Amphib Boot,” has an upper with an external surface area consisting predominately of functionally stitched together plastic materials plus two sewn-in triangular shaped stretch textile side panels. The boot is approximately 8-inches high, has a sewn-in textile tongue, a lace closure, a 1-inch wide plastic material adjustable hook-and-loop ankle strap and a molded rubber/plastic bottom that overlaps the upper at the sole by varying heights of ¼-inch or more. We consider this boot to have a foxing-like band. We do not consider this boot to be designed as protective against cold or inclement weather or against penetration by water, since as you stated in a telephone conversation with this office, the boot is designed to walk and stand in cold water while the wearer is engaged in water sports like canoeing, kayaking or even scuba diving. You also state that this boot will be valued at $13.96 per pair.

Therefore, the applicable subheading for this “Amphib” boot (no style number indicated) will be 6402.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem.

We are returning the sample as you 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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