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NY 861495

April 16, 1991

CLA-2-64:S:N:N3:D 346 SM 861495


TARIFF NO.: 6406.10.9040

Mr. Don Choi
Top Line Manufacturing Co.
90 Dayton Avenue
Passaic, N.J. 07055

RE: The tariff classification of Hip Boot Tops from Taiwan or Korea.

Dear Mr. Choi:

In your letter dated March 14, 1991, you requested a tariff classification ruling.

You describe the item as follows:

"Our item No. Description
NW-LINER 4mm Neoprene Upper for Neoprene Boots REMARK This Upper to be connect with Rubber Boots U.S.A.

Country of Origin: Taiwan or Korea".

We note that the sample is marked "Made in Thailand". Of course, accurate country of origin marking is required on all imports.

The sample is also marked "Neoprene 80% Nylon Jersey 20%". The neoprene is "sandwiched" between the two nylon fabric layers.

The sample looks somewhat like oversized pants. It will cover the wearer's hips and legs but not his foot or ankle. Adjustable straps act as suspenders.

We believe that, at present, the principle use in the United States of articles of this class or kind is as parts, i.e.,"tops", of wading boots.

While the actual use of your imports will not necessarily be controlling, the Customs port of entry should confirm after importation that you do, in fact, attach them to the top of rubber boots (which cover the foot and the ankle and come directly in contact with the ground). If your imports are not so used, Customs will seek additional information from you and others concerning the principle use of this type of article. This could change our classification opinion regarding future shipments.

The applicable subheading for your sample will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of uppers, whose outer layer is made of textile materials, which textiles are, by weight, predominately of man-made fibers. The rate of duty will be 9% .

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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