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NY 861945

APRIL 23,1991

CLA-2-64:S:N:N3:D 346 SM 861945


TARIFF NO.: 6406.10.5000

Mr. Gonzalo Docal
Docal Associates, Inc.
264 Amity Road, Suite 208
Woodbridge, CT 06525

RE: The tariff classification of a boot part from Scotland.

Dear Mr. Docal:

In your letter dated March 26, 1991, you requested a tariff classification ruling.

You describe the sample as follows:

"The component in question consists of a Neoprene-coated, cotton/polyethelene fabric sock which is totally immersed in Neoprene latex. The component includes also a steel toecap, a fabric counter and a sponge insole and is dried and partially vulcanized. Since the component is immersed in a liquid, the bottom, as well as the top, is covered with a thin layer of coagulated Neoprene rubber. The component can also be made without a steel toecap. The length of the leg of the component is trimmed at a height of either 11" or 14".

The component as per sample cannot be used as a boot or foot wrapping as imported since it lacks its essential parts, namely, the sole, outside gum toecaps, foxings and leg trim, all made out of blends of Neoprene and Nitrile rubber. The intention is to complete the process in the U.S.A. by adding these parts and subjecting the then completely assembled boot to a final vulcanization under heat and pressure."

We note that none of the weave of the underlying fabric sock can be seen through the neoprene coating, that the import is fully lasted (shaped for the human foot), and that a fairly rigid insole is inside to help the item maintain its "foot shape". The applicable subheading for your sample, whether with or without a steel toecap, will be 6406.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for "formed uppers", whose external surface is predominately of a material other than leather, composition leather or textile materials and which is suitable to be finished into 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 rate of duty will be 37.5 percent 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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