United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 NY Rulings > NY 805771 - NY 805887 > NY 805783

Previous Ruling Next Ruling
NY 805783

January 25, 1995

CLA-2-64:S:N:N8:346 805783


TARIFF NO.: 6404.19.20 ; 6406.10.9040

Mr. Scott D. Hardy
New England Overshoe
52 Seymour St.
P.O. Box 603
Middlebury, VT 05753

RE: The tariff classification of two textile overshoe/boot uppers and the completed overshoes, from China.

Dear Mr. Hardy:

In your letter dated January 10, 1995, you requested a classification ruling.

You have submitted for classification, two textile uppers with completely open bottoms that you will be importing into the United States from China. Both these textile uppers, you have stated in a letter to us, consist entirely of man-made textile fiber materials. One upper is approximately 21 inches in height, complete with a full length zipper and Velcro-type closure, a cinch-lace topline with a metal snap, and an externally sewn-on Velcro-type instep strap. The other upper is approximately 10 inches in height, has a Velcro-type front closure without a zipper, and it also has a cinch-lace topline with a metal snap and an externally sewn-on textile instep strap.

You state that both the "High Boot" and the "Low Boot" uppers will have the same "soling system" attached to them in the U.S. to become protective overshoes. The finished version of your "Low Boot" overshoe, that you have also submitted, has the 10 inch high man-made textile upper attached to an injection molded rubber/plastic cupsole bottom. You have asked that we also provide classifications for your completed overshoes if they were, in fact, imported as finished footwear.

The applicable subheading for your completed overshoe with either the "High" or "Low" textile upper will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (Note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; and which is designed to be a protection against water, oil or cold or inclement weather. The duty rate will be 37.5 percent ad valorem.

The applicable subheading for both of the textile overshoe uppers described above will be 6406.10.9040, HTS, which provides for parts of footwear, which are shoe uppers that are less than formed uppers with insoles which would cover all or most of the wearer's foot; which has an external surface of predominately textile materials (Note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface, but the material hidden underneath is); and in the aggregate of the textile materials present, the man-made fibers weigh more than the cotton fibers, or the wool and/or fine animal hair fibers, or any other single type of fiber. The rate of duty effective January 1, 1995 (published in the Federal Register dated January 4, 1995) is 8.6 percent ad valorem.

Both these textile uppers fall within textile category designation 669. Based upon international textile trade agreements, products of China are presently subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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

Previous Ruling Next Ruling

See also: