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 > 1998 NY Rulings > NY 847299 - NY 847926 > NY 847620

Previous Ruling Next Ruling
NY 847620

CLA-2-64:S:N:N3D:346-T 847620


TARIFF NO.: 6404.19.70

Mr. Tony Shih
Action Plus, a Division of H.Y.C. Corp.
17531 Railroad St. #C
City of Industry, CA 91748

RE: The tariff classification of a scuba diving style slipper shoe from Taiwan.

Dear Mr. Shih:

In your letter dated November 21, 1989, you requested a tariff classification ruling.

The sample that has been submitted is a scuba diving type bottie/slipper, your item #1051, approximately 3 1/2 inches high, with a stitched together Neoprene upper that has a textile external surface. It also has a vulcanized on, calendered rubber outsole which has been "rolled" up onto the upper, overlapping it by about 3/8 inches around the entire perimeter of the shoe. We consider this "bootie" to have a foxing-like band.

We do not consider this "scuba bootie" to be a protection against water, since in normal use it is meant to be worn in water and water is expected to get in over the top of it. Additionally, although it may be designed to protect the wearer against cold water, it is not designed to be a protection against cold weather.

The applicable subheading for the sample described above, your item # 1051 will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; in which the upper's external surface is still 50% or less leather even after every leather accessory or reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band wholly or almost wholly of rubber or plastics, applied or molded at the sole and overlapping the upper; and which is valued, we assume, over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37 1/2 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

Previous Ruling Next Ruling

See also: