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NY M84990




July 25, 2006

CLA-2-64:RR:NC:SP:247 M84990

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.10.00 ; 6401.92.90

Mr. Alex Baron
2W International Corporation
1280 Price St.
Pomona, CA 91767

RE: The tariff classification of waterproof footwear from China

Dear Mr. Baron:

In your letter dated June 29, 2006 you requested a tariff classification ruling.

The submitted half pair sample, identified as Item #SST 16 Steel Toe Boot, is an injection molded waterproof boot approximately 16-inches high with a protective steel toe cap. You state that this waterproof boot has a polyvinyl chloride upper and outer sole and a polyester textile material backing. We note that this injection molded polyvinyl chloride plastic boot covers the wearer’s ankle but does not cover the knee, is of the slip-on type without closures and has been assembled entirely by a molding or cementing process. We also note that this boot has a textile material inner lining that is not made of polyvinyl chloride. You have also asked for the tariff classification of an identically constructed waterproof boot, but one that does not incorporate a protective steel toe cap and that you identify in your letter as your Item #SPT 16 Plain Toe Boot. You did not provide a sample of this boot.

The applicable subheading for the sample waterproof boot, identified as Item #SST16 Steel Toe Boot, will be 6401.10.00, 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 rate of duty will be 37.5% ad valorem.

The applicable subheading for an identically constructed waterproof boot, but lacking a metal toe cap, identified as your Item #SPT 16 Plain Toe Boot, will be 6401.92.90, 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; which does not have a protective metal toe-cap; which cover the ankle but which does not cover the knee; and which is lined or supported by material other than polyvinyl chloride. 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/.

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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