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NY F88129

June 27, 2000

CLA-2-64:RR:NC:TA:347 F88129


TARIFF NO.: 6401.92.9030

Ms. Sharita Poppell
Unit International, Inc.
644 Cesery Blvd., Suite 200
Jacksonville, FL 32211

RE: The tariff classification of footwear from China

Dear Ms. Poppell:

In your letter received by this office on June 20, 2000, on behalf of your client Barnet, Inc., you requested a tariff classification ruling.

The submitted sample, identified by you as “Item #827200/827201/827202/827203”, which we presume are all the item numbers that correspond merely to gender or size variations of a single item, is a pair of waterproof work boots. The boot is of the slip-on type without closures, which covers the ankle but does not cover the knee and is approximately 16-inches high. The boot consists of a black color rubber/plastic upper and a reddish brown, rubber/plastic bottom/outer sole, with all of the various parts being assembled by cement bonding, molding and/or vulcanizing processes. You state that this waterproof boot has soles and uppers of which over 90% of the external surface areas are polyvinyl chloride (PVC). You also state that it has a woven textile sock liner and we note that a woven textile fabric lining covers this boot’s entire interior surface. Although you have not identified what the textile lining is made of, we will presume that it is not PVC.

The applicable subheading for the work boot described above will be 6401.92.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; in which the upper is attached to the sole or midsole by a “molding” process; 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 does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; and which is lined or supported by material other than polyvinyl chloride. 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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