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NY C83233

January 23, 1998

CLA-2-64:RR:NC:TP:347 C83233


TARIFF NO.: 6401.91.00

Mr. David Krupp
All-Ways Forwarding Int'l. Inc.
Hemisphere Center
U.S. Rt. 1-9 South
Newark, N.J. 07114

RE: The tariff classification of rubber chest waders and textile suspenders from China

Dear Mr. Krupp:

In your letter dated December 22, 1997, written on behalf of your client, LDF Industries, you requested a tariff classification ruling.

Your letter does not provide any information regarding the construction of the chest waders. Based on our examination of the sample you have submitted, the external surface of the waders appears to be made of a rubber material and the interior appears to be lined with a textile material. In addition, the waders are packaged with detachable textile suspenders which are designed to fit onto the waders.

GRI 3(b) provides for composite goods made up of different components. Explanatory Note IX to GRI 3(b) states that composite goods can consist of separable components, provided these components are adapted to one another and are mutually complementary and that together they form a whole which would not normally be offered for sale separately. The waders and textile suspenders are a composite good as that term is defined and applied in the HTSUS. Composite goods are classified according to the component which gives them their essential character.

Since the essential character is imparted by the waders, the applicable subheading for the hip waders and textile suspenders will be 6401.91.00, 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, footwear covering the knee. The rate of duty will be 37.5% ad valorem.

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 Richard Foley at 212-466-5890.


Robert B. Swierupski

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