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NY 862279

May 06, 1992

CLA-2-64:S:N:N3D:347 862279


TARIFF NO.: 6401.92.90

Mr. K.R. Attard
Matie Ltd.
Unit A13 - A
Marsa Ind. Est.

RE: The tariff classification of footwear from Malta

Dear Mr. Attard:

In your letter dated April 4, 1991, you requested a tariff classification ruling.

The sample is a one-piece, latex, over-the ankle boot which you state is for use in nuclear plants. Although these boots may be for one-time use only, they are neither "flimsy" nor "not without applied soles," as listed in the exceptions to footwear in the General Explanatory Notes to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTS).

The applicable subheading for these boots will be 6401.92.90, (HTS), which provides for certain footwear in Chapter 64. The rate of duty will be 37.5 percent ad valorem.

Although these boots may be disposable, they are not classified in 6405.90.20, HTS, because HTS heading 6405 provides only for "other footwear," which means footwear other than that "with outer soles and uppers of rubber or plastics" which is provided for in headings 6401 and 6402.

Note that if these boots are to be sold in individual pairs to ultimate purchasers, they are not clearly enough marked with the country of origin to be considered legally marked. Each boot of the pair and the plastic bags must be clearly marked. However, if they are sold only in cartons to the plants which then issue them to their employees, country of origin marking is required only on the cartons.

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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