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NY M80724




March 28, 2006

CLA-2-64:RR:NC:SP:247 M80724

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.30.50; 6402.91.50

Mr. Vittorio Morandin
ANT.TEX
1103 4th Street
Santa Monica, CA 90403

RE: The tariff classification of footwear from China

Dear Mr. Vittorio:

In your letter dated March 3, 2006, on behalf of Pro-safety, Inc., you requested a tariff classification ruling.

The submitted sample, identified as “Item Name: Patriot 6 Inch” and as your “Article Code: 10200, “ is an outdoor boot approximately 7-inches high, with a rubber/plastics material upper, protective steel toe-cap, padded tongue, a lace closure with plastic D-rings and speed hooks and a rubber/plastic outer sole. The boot’s upper consists of a one-piece molded rubber/plastic foot portion that is at least 3½-inches high in the front and 4-inches high in the back and a sewn-on, 3-inch high functionally stitched rubber/plastic shaft portion. The boot is constructed so that it will keep the wearer’s foot dry in a puddle of water that is at least 2-inches deep. In this respect, this outdoors boot with a waterproof, almost 4-inch high molded rubber/plastic upper foot portion and sole is designed to be protective against penetration by water.

In your letter you also ask for the classification of this same outdoor boot, but without the inclusion of a protective metal toe-cap.

The applicable subheading for the boot with a steel toe-cap, identified as “Item Name: Patriot 6 Inch” and your “Article Code: 10200,” will be 6402.30.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which has a protective metal toe-cap; and which is designed to be worn over, or in lieu of other footwear as a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem.

The applicable subheading for this same outdoor boot without the protective metal toe-cap included, will be 6402.91.50, HTSUS, which provides for footwear, in which the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; in which the top of the upper covers the ankle; in which the upper’s external surface area is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper’s external surface; which has an upper that is not entirely of stitched construction down to 3 centimeters or less from the top of the outer sole; and which is designed to be worn over, or in lieu of other footwear as a protection against water, oil, or cold or inclement weather. The 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/.

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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