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NY 856343

October 16, 1990

CLA-2-64:S:N:N3D:347-T 856343


TARIFF NO.: 6401.92.90

Ms. Linda Cooper
Cooper Imports Inc.
1051 Clinton St.
Buffalo, New York 14206

RE: The tariff classification of a child's rainboot, which you intend to produce in Turkey.

Dear Ms Cooper:

In your letter received on September 19, 1990, you requested a tariff classification ruling.

The submitted sample is a child's, one piece, molded polyvinyl chloride rainboot, about 7 1/2 inches high and bearing the "Wellipets" trademark design. The boot is supported or lined with, you state, a polyester knit fabric that you intend to replace in the final production version with one made of a "polymide (nylon)" knit. Since the boot will still be lined with a material that is other than polyvinyl chloride, its tariff classification will remain unchanged

The applicable subheading for the boot described above will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's and the outer sole's external surfaces are predominately rubber and/or plastics; which is waterproof; in which the upper is attached to the sole or to the midsole by a molding process; in which all the significant pieces of the upper are joined to each other by a molding process; in which the top of the upper is below the bottom of the wearer's kneecap but above the top of his ankle bone; and in which there are materials used that are other than polyvinyl chloride (PVC). The rate of duty will be 37.5 percent ad valorem.

We note that articles classifiable under subheading 6401.92.90, HTS, are not entitled to duty free treatment under the Generalized System of Preferences (GSP).

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

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