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NY L89787




January 26, 2006

CLA-2-64:RR:NC:SP:247 L89787

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.10.0000

Mr. Edward X. DeSousa
Global Drawback, Inc.
50 Main St.
P.O. Box 130
North Reading, MA 01864

RE: The tariff classification of waterproof footwear from Malaysia.

Dear Mr. DeSousa:

In your letter received January 17, 2006, on behalf of Black Diamond Group, Inc., you requested a tariff classification ruling.

The submitted half pair sample is a rubber waterproof work boot, approximately 17 inches high, with a rubber material upper and a rubber outer sole that are assembled to each other entirely by a molding process and/or cementing. The boot also has a protective metal toe-cap, a removable insole and an insulating textile felt lining. There are also two large molded rubber pull on loops located at the top of the boot shaft opening. You indicate that this boot is marketed for use by firefighters.

The applicable subheading for this rubber work boot will be 6401.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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; and which has a protective metal toe-cap. The general rate of duty will be 37.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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