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NY N007266




March 6, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.40.5039, 6401.92.9060, 6404.19.2030, 6405.90.9000, 9902.23.84, 9902.23.85

Mr. Moy Chu
Pacific Eagle USA
9707 El Poche Street, S.
El Monte, CA 91733

RE: The tariff classification of fishing waders from China and Taiwan.

Dear Mr. Chu:

In your letter dated February 15, 2007, you requested a tariff classification ruling four items.

Item C933LA-800G, is a waterproof rubber boot with an outer sole and upper of rubber or plastics and a Thinsulate ® lining. You state that after importation, the boot will be attached to a fishing wader at your Los Angeles office. The applicable subheading for this item will be 6401.92.9060, 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, or similar processes: other footwear: covering the ankle but not the knee: other. The general rate of duty will be 37.5 percent ad valorem.

As a result of recent legislation, item C933LA-800G is eligible for temporary duty free treatment under 9902.23.85, HTSUS, which provides for vulcanized rubber lug bottom boots for actual use in fishing waders (provided for in subheading 6401.92.90).

Item C933FH is a waterproof boot with an outer sole of textile felt and an upper of rubber or plastics and a Thinsulate ® lining. You state that after importation, the boot will be attached to a fishing wader at your Los Angeles office. The applicable subheading for this item will be 6405.90.9000, HTSUS, which provides for other footwear: other. The general rate of duty will be 12.5 percent.

As a result of recent legislation, item C933FH is eligible for temporary duty free treatment under 9902.23.84, HTSUS, which provides for vulcanized rubber felt-bottom for actual use in fishing waders (provided for in subheading 6405.90.90).

Item 5RGCH800SG is a waterproof chest-height fishing wader made of 90 percent neoprene and 10 percent polyester with the boot (style C933LA-800G) attached. The applicable subheading for this item will be 6404.19.2030, HTSUS which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other; footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The general rate of duty will be 37.5 percent ad valorem.

Item 42905GMWH is a Man’s stocking-foot wader made from a three layer fabric consisting of an outer layer of woven polyester fabric, an inner layer of loosely knitted polyester fabric and a middle layer of polyurethane plastics, which is visible through the knit mesh fabric. Permanently attached to the bottom of the legs are two neoprene foot pods. The wader is waist high and has a web belt looped through loops at the waist. The applicable subheading for this item will be 6210.40.5039, HTSUS, which provides for Other men’s trousers made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The general rate of duty will be 7.1 percent ad valorem.

Item 42905GMWH falls within textile category 647. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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