United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L80537 - NY L80986 > NY L80683

Previous Ruling Next Ruling
NY L80683





November 10, 2004

CLA-2-64:RR:NC:247: L80683

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40

Ms. Kim Young
BDP International, Inc.
2721 Walker Avenue, N.W.
Grand Rapids, MI 49504

RE: The tariff classification of footwear from China.

Dear Ms. Young:

In your letter dated October 29, 2004, you requested a tariff classification ruling on behalf of Eastman Footwear Group for a rubber/plastics protective women’s boot identified as UPC# 7-19283-354013, item 845639. The boot is waterproof, covers the ankle, has an upper of which over 90 percent of the external surface area is rubber or plastics and does not have a foxing or foxing-like band. The boot is designed to be a protection against water but has an upper which from a point 3cm above the top of the outer sole is entirely of non-molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching, in this regard it satisfies the exception to the exclusion of protective footwear in subheading 6402.91.40, Harmonized Tariff Schedule of the United States, (HTS).

The applicable subheading for UPC# 7-19283-354013, item 845639 will be 6402.91.40, HTS, which provides for footwear with outer soles and uppers of rubber/plastics, other, covering the ankle, other, having uppers of which over 90 percent of the external surface area including accessories or reinforcements is rubber or plastics, not having a foxing or foxing-like band applied at the sole and overlapping the upper, and meeting the exception to the exclusion of protective footwear in subheading 6402.91.40. The general rate of duty will be 6 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 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,

Previous Ruling Next Ruling

See also: