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NY I89560




January 2, 2003

CLA-2-64: RR: NC: TA: 347 I89560

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.92.90

Ms. Lisa Zwaga
La Crosse Rainfair Safety Products Division 18550 NE Riverside Parkway
Portland, OR 97230

RE: The tariff classification of footwear from China.

Dear Ms. Zwaga:

In your letter dated December 19, 2002, you requested a tariff classification ruling.

The submitted half pair sample, identified as Style 2400-9002, is a man’s one-piece molded rubber/ plastic waterproof boot approximately 12-inches in height. The boot has an outsole that you state has been “textured” with a coarse-grained material to prevent slipping. You also state that the boot is primarily worn as protection against various industrial liquids and hazardous materials.

The applicable subheading for Style 2400-9002, 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 office retained the sample.

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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