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NY F85561

May 1, 2000

CLA-2-64:RR:NC:TP:347 F85561


TARIFF NO.: 6401.92.90

Mr. William F. Sullivan
MSAS Global Logistics
248-06 Rockaway Blvd.
Jamaica, NY 11422

RE: The tariff classification of waterproof footwear with two pairs of liners from Israel.

Dear Mr. Sullivan:

In your letter dated April 13, 2000, written on behalf of your client, Newport News Inc., you requested a tariff classification ruling.

You have submitted a sample of what you state is a ladies rain boot made of 100% PVC, style #F00-09-182, and two pairs of removable “bootie-like” liners of textile material. You state the liners are made of 70% woven polyester and 30% poly-acrylic material. The liners both feature separately applied soles of the same material, although they are not designed for or suitable for wear outside of the rain boots. One pair of liners features an animal print design and the other is solid black in color. The boots are transparent, which allows the removable liners inside the boots to be seen. You also state that the shoes are made in Israel and the liners will be made in Israel from fabric that originates in Italy.

The submitted shoe with two pairs of liners meets the definition of sets for Customs purposes. The Explanatory Notes for GRI 3(b) define sets as (1) consisting of at least two different articles which are classifiable in different headings, (2) articles put together to meet a particular need or carry out a specific activity, (3) packed for sale directly to users without repacking. For sets, classification is made according to the component, or components taken together, which gives the set as a whole its essential character. The shoes imported with two pairs of liners meets the definition of sets for Customs purposes.

The applicable subheading for the shoes imported with two pairs of liners 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 from Israel will be free. The second pair of liners is subject to visa requirements or quota restraints, if any are in effect.

We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes would be considered not legally marked under the provisions of 19 C.F.R 134.11 which states “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.”

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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