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NY C80095

October 15, 1997

CLA-2-64:RR:NC:TA:346 C80095


TARIFF NO.: 6404.19.20 ; 6405.90.90 ; 6406.10.9040

Mr. Moy Chu
Pacific Eagle USA
2443 Seaman Ave.
El Monte, CA 91733

RE: The tariff classification of footwear and footwear parts from Taiwan.

Dear Mr. Chu:

In your letter dated September 17, 1997, you requested a classification ruling.

The submitted three samples are described as follows:

1. "Wader with Lug Boot" - The item is a full body, waterproof, chest high wader, with an upper that mostly consists of a neoprene rubber material sandwiched between two layers of a man-made textile fabric. It has vulcanized-on, 12 inch high rubber shaft boot bottoms with lug rubber outer soles.

2. "Felt Boot" - An approximately 13 inch high waterproof boot, with a vulcanized rubber upper and a cemented-on, 1/2 inch thick non-woven textile felt outer sole.

3. "Wader without boot" - The item looks somewhat like oversized pants. It will cover the wearer's hips and legs but not his foot or ankle and it has adjustable straps that act as suspenders. We presume from the way that the leg bottom openings are finished, with an inside edge of tapered exposed neoprene, that this article must be completed for commercial purposes only by being attached by vulcanization to the tops of a pair of rubber boots, after importation. If this is not the case, then the classification of this item is subject to change.

The applicable subheading for item #1, the chest wader complete with boots, 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; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "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 item #2, the felt bottom boot, will be 6405.90.90, HTS, which provides for footwear, in which the upper's external surface is predominately other than leather, composition leather, or textile materials and which has an outer sole that is predominately other than rubber or plastics. The duty rate will be 12.5 percent ad valorem.

The applicable subheading for item #3, the chest wader top minus any attached boot bottoms which would contact the ground, will be 6406.10.9040, HTS, which provides for parts of footwear uppers, whose external surface is predominately of textile materials and in which, of the textile materials present, the man-made fibers weigh more than the cotton fibers, the wool and/or fine animal hair fibers or any other single type of fiber (linings, accessories and reinforcements not included). The duty rate will be 7.6 percent ad valorem.

Item #3, the chest wader upper part falls within textile category designation 669. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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.

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 ruling, contact National Import Specialist James Sheridan at 212-466-5889.


Robert B. Swierupski

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