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NY B84634

May 2, 1997

CLA-2-64:RR:NC:TA:346 B84634


TARIFF NO.: 6406.10.5000 ; 6402.91.5020

Mr. Robert J. Gibson
Simms Fishing Products
P.O. Box 3645, 101 Evergreen Dr.
Bozeman, MT 59772

RE: The tariff classification of a formed upper and a boot from Scotland.

Dear Mr. Gibson:

In your letter dated April 21, 1997 you requested a tariff classification ruling.

The two submitted footwear samples are described as follows:

Item #1 - A fully lasted and formed, predominately rubber boot upper with a completely closed, vulcanized-on rubber bottom. It is approximately 16 inches high, with a lining consisting of neoprene rubber sandwiched between two layers of textile fabric. The textile surfaced neoprene lining extends out past the top of an 11 1/2 inch high rubber boot shaft and forms an additional 4 1/2 inch high textile shaft top section. You state that this unfinished boot upper will have a midsole and an outer sole attached to it in the United States and then, it will be attached to an upper garment to create a fishing wader. The upper "garment" will be made from either a neoprene or a "Gore-Tex" fabric.

Item #2 -"Royal Hunter Neoprene"- A waterproof boot, approximately 17 inches high, with a polyvinyl chloride upper, a stitched and cemented-on, metal studded rubber/plastic outer sole and a cemented-on, 5/8 inch high metal studded heel. It also has a rubber/plastic side gusset with an adjustable buckle and strap, and is fully lined with textile faced neoprene for insulation against cold weather.

The applicable subheading for "Item #1", as described above, will be 6406.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for shoe uppers and the parts thereof; which are formed uppers with insoles that cover all or most of the bottom of the wearer's foot; in which the upper's external surface is predominately other than either leather or composition leather or textile materials; and which, inter alia, is suitable to be finished into footwear designed to be a protection against water. The rate of duty will be 30.7 percent ad valorem.

The applicable subheading for "Item #2", as described above, will be 6402.91.50, HTS, which provides for footwear with outer soles and uppers of rubber or plastics, which is not "sports footwear", which covers the ankle, which has an upper whose external surface area is over 90% rubber or plastics when all accessories and reinforcements are included, and which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil or cold or inclement weather. The rate of duty will be 37.5 percent ad valorem.

We are returning your samples as you requested.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the classification of Item #2, contact NIS Richard Foley at 212-466-5890. If you have any other questions regarding this ruling, contact National Import Specialist James Sheridan at 212-466-5889.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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