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NY D84448

November 25, 1998

CLA-2-64:RR:NC:TP:347 D84448


TARIFF NO.: 4202.92.45, 6402.91.50

Mr. Scott D. Hardy
P.O. Box 540
823-B Ferry Road
Charlotte, VT. 05445

RE: The tariff classification of a winter boot and bag from China.

Dear Mr. Hardy:

In your letter dated November 3, 1998, you requested a tariff classification ruling.

You have submitted a sample of what you refer to as an overshoe, sample TV1, which you state is made up of the following materials: 1) Vylon (PVC on a cotton substrate), 2) 2700 Denier plastic coated Cordura Nylon, 3) 430 Denier Nylon, 4) rubber toe cover. In addition, you have submitted a sample of what you refer to as a "stuff sack," which you state is made up of a PU coated substrate and will be packaged with the overshoes for reusable travel reasons. A cursory examination of the shoe reveals that the external surface area of the upper is made mostly of rubber/plastics with a rubber/plastic outer sole, and is considered protective footwear. The shoe features a textile topline trim, about 1-3/4 inches thick. A textile closure strap is located across the top of the foot. Because of the topline trim and textile closure strap, the upper's external surface area is not over 90% rubber/plastics.

The applicable subheading for the overshoes will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, covering the ankle, designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37.5% ad valorem. The applicable subheading for the bag will be 4202.92.45, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% 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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