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NY M86514




September 29, 2006

CLA-2-64:RR:NC:SP:247 M86514

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.10.00 ; 6401.92.90

Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of footwear from China

Dear Ms. Fox:

In your letter dated August 31, 2006, on behalf of Arbill Safety Products, you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #A20251, is an injection molded waterproof boot approximately 16-inches high with a protective steel toe cap. 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 note that the boot is supported or lined with a textile fabric material that is not made of polyvinyl chloride. You also inquire about the tariff classification of an identically constructed waterproof boot, but one that does not incorporate a protective steel toe cap and that you have identified in your letter as Style #A20261. You did not provide a sample of this boot.

The applicable subheading for the sample waterproof boot, identified as Style #A20251, 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 without a protective metal toe-cap, identified as Style #A20261, 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/.

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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