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NY C86306

April 20, 1998

CLA-2-64:RR:NC:TA:347 C86306


TARIFF NO.: 6401.92.90

Mr. Pierre Dorce
Traffic Systems Corp.
P.O. Box 902-0641
San Juan, Puerto Rico 00902-0641

RE: The tariff classification of footwear from Mexico

Dear Mr. Dorce:

In your letter dated April 3, 1998, on behalf of Kery Nava Inc., you requested a tariff classification ruling.

The submitted sample is a waterproof rubber/plastic work boot, approximately 16 inches high, constructed entirely by a one piece molding process and lined on the inside with a textile mesh fabric.

The applicable subheading for this boot will be 6401.92.90, 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 (but may be assembled by ways other than those mentioned such as molding or cementing); in which all the significant pieces of the upper are joined to each other by a molding process (note that vulcanization is a type of molding); which covers the wearer's ankle, but does not cover the knee; and in which there are materials used other than polyvinyl chloride (PVC). The general rate of duty will be 37.5 percent 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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