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NY I88200





November 22, 2002

CLA-2-64:RR:NC:TA:347 I88200

CATEGORY: CLASSIFICATION

TARIFF NO. 6404.19.20, 6405.20.90, 6113.00.9065

Mr. William Sun
WTS Customs Brokerage Co., Inc.
8901 S. La Clenega Blvd., Suite 110
Inglewood, CA 90301-4401

RE: The tariff classification of footwear.

Dear Mr. Sun:

In your letter dated October 22, 2002 you requested a classification ruling on behalf of PECA Corporation. You have submitted samples of five articles used for hunting and fishing which will be imported from China, Korea, Taiwan and Mauritius. You describe the items as follows:

Sample A, Style # 83295, Boot Foot (lug) wader, 90% neoprene and 10% nylon jersey.

Style # 83295 is a chest-high wading outfit of textile material with rubber/plastics boots attached. The applicable subheading for style # 83295 will be 6404.19.20, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of textile, other, footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37.5 percent ad valorem.

Sample B, Style # 83295U, Upper only, 90% neoprene and 10% nylon jersey.

Before we can issue a classification ruling for style # 83295U: please provide the following for this item:

Indicate the manner in which this item will be finished upon importation and describe the manufacturing processes completely. When you resubmit this item, laboratory analysis may be required. In order to expedite the analysis, please provide a 12x12 swatch of the brushed, inner material prior to brushing, that is, as it comes off the knitting machine.

Sample C, Style # CC933LF, Boot Foot (Felt) wader, 90% neoprene and 10% nylon jersey.

Style # CC933LF is a chest-high wading outfit of textile material with rubber/plastics boots attached. The outer sole of the boots have a textile felt material designed to contact the ground and, we assume, prevent slipping on wet rocks. The applicable subheading for style # CC933LF will be 6405.20.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for other footwear with uppers of textile materials, other. The rate of duty will be 12.5 percent ad valorem.

Sample D, Style # 83292, Stocking Foot wader, 90% neoprene, 10% nylon jersey.

Style # 83292 is a stocking foot wader comprised of a three-layer fabric lamination consisting of inner and outer layers of flat knit fabric surrounding a center layer of expanded rubber. The wader is chest-high and has fabric straps over the shoulders, a pocket on the chest with hook and loop closures and reinforcement patches on the knees. The bottoms are finished with unsized “pods” that are worn under boots. The applicable subheading for style # 83292 will be 6113.00.9065: (HTS) which provides for garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, other, men’s overalls. The rate of duty will be 7.2 percent ad valorem.

Style # 83292 falls within textile category designation 659. Based upon international textile trade agreements products of China, Korea, Taiwan and Mauritius are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

Sample E, Style # 80814H, Boot Foot (Lug) Hipper, 90% neoprene, 10% nylon jersey.

Style # 80814H is a thigh-high leg-covering of textile material with a rubber/plastics boot attached. The applicable subheading for style # 80814H, will be 6404.19.20, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of textile, other, footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.

Sincerely,

Robert Swierupski
Director,

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