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June 8, 1999

CLA-2-64:RR:NC:TP:347 E81872


TARIFF NO.: 6401.92.90

Ms. Cecilia Castellanos
Western Overseas Corporation
P.O. Box 90099
Long Beach, CA 90809-0099

RE: The tariff classification of rubber/plastic footwear from China or Taiwan.

Dear Ms. Castellanos:

In your letter dated May 6, 1999, written on behalf of your client, Distributors Service Corp., you requested a tariff classification ruling.

You have submitted a sample of what you refer to as disposable footwear for one time use made of natural latex, #LC2050Y. While you state that this one-piece, over the ankle boot has no separately applied sole, it does have a sole which is distinct from its upper due to its “roughed up” traction surface. Although these boots may be for one-time use only, they are not considered “flimsy” as per Note 1.(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS), which states that this chapter does not cover:

“Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;”

The applicable subheading for the footwear 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, footwear covering the ankle, but not covering the knee, in which materials other than polyvinyl chloride (PVC) are used in the construction of the boot. 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 212-637-7089.


Robert B. Swierupski

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