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NY 895628

March 23,1994

CLA-2-64:S:N:N8:347 895628


TARIFF NO.: 6401.99.60

Carie Samuel
Fritz Companies, Inc.
1721 W. Elfindale, Suite 205
Springfield, Missouri 65807

RE: The tariff classification of footwear from Taiwan, Korea, China or Thailand.

Dear Ms. Samuel:

In your letter dated March 7, 1994, on behalf of Tobin Hamilton Co., you requested a tariff classification ruling.

The item you refer to as "rubber outsole" is the finished bottom component of a duck boot with a rubber/plastic sole and upper. It has a textile fleece lining and a steel reinforcement in the arch.

Classification is based on the condition of the item at the time of importation. Therefore, based on GRI 3.(c), when an item is classifiable under two or more headings it is classified under the heading which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the duck bottom will be 6401.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, not covering the ankle, 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, other. The duty rate will be 37.5 percent ad valorem

Your inquiry does not provide enough information for us to give a classification ruling on the item you call a "fleece insole" and also the two boot shafts which you detached from their rubber foot portions bottoms, your named articles, "short upper" and "long upper". Your request for a classification ruling on these items should include the following additional information.

To classify the "fleece insole", provide the percentages by weight and by cost of the rubber and/or plastic component materials and the textile component materials present in this item (and other components, if any).

For the two "duck boot" shafts, which have textile external surfaces when all the "accessories and reinforcements" are removed, provide the exact percentage measurements of those textile external surfaces when all the rubber and /or plastic "accessories and reinforcements" are included. Note, the tongues and/or the tongue- like areas at the front on both these partial "uppers" are to be disregarded (from your percentage measurements) at the point of the stitch-in lines. Additionally, identify the fiber content of the textile surface materials that you intend to use in the final products you will be importing. We are returning your samples as you requested.

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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