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NY 856197

Oct. 09, 1990

CLA-2-64:S:N:N3D:346 M 856197


TARIFF NO.: 6404.19.80

Mr. Ian E.G. Robertson
Deep See Products
18935 59th Avenue, N.E.
P.O. Box 3069
Arlington, WA 98223

RE: The tariff classification of a scuba bootie from Taiwan.

Dear Mr. Robertson:

In your letter dated September 6, 1990, you requested a tariff classification ruling.

The submitted sample, no style number indicated, is a scuba diving bootie approximately 8 1/2 inches in height. It has a stitched-together neoprene upper with a textile external surface and lining, a side zipper closure and a vulcanized-on rubber/plastic bottom which overlaps the upper by varying heights, ranging between approximately 1/4 to 1/2 inch, all around the shoe. We consider this bootie to have a foxing-like band. We do not consider this bootie to be protective against water since, in normal use, water is expected to get in over the top of it.

We note that you have stated that the subject bootie is valued at $7.42 per pair.

The applicable subheading for the scuba diving bootie described above will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear" or tennis shoes, basketball shoes, gym shoes, training shoes or the like; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes nor open heels; which is not a slip-on; which has a sole which overlaps the upper other than at the toe and heel; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be $.90 per pair plus 20% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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