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NY H86783

January 17, 2002

CLA-2-64:RR:NC:TA:347 H86783


TARIFF NO.: 6402.91.40

Mr. Jim Wickstead
Circle International, Inc.
491 Supreme Drive
Bensenville, IL 60106

RE: The tariff classification of footwear from China

Dear Mr. Wickstead:

In your letter dated December 3, 2001 and received December 27, 2001, on behalf of your client WH&S Products, Inc., you requested a tariff classification ruling for future importation of the item you identify as the “Grass Trimmer Boot.”

The submitted sample is a pair of, as you state, rubber/plastic boots that have the appearance of a rubber boot usually worn in inclement weather. This item however, is designed to be worn as an over-boot, not for rain or snow but to protect the wearer’s shoe and foot as well as the lower part of his pants leg from flying dirt and/or debris when operating a grass trimmer or mover. This footwear overshoe/boot has, you state, a molded polyvinyl chloride plastic upper and shaft, and is approximately 15-inches high, is open at the back and has three, 1-inch wide hook-and-loop plastic straps sewn on at the back for securing this item around the wearer’s leg. The “Grass Trimmer Boot” also has a partial rubber/plastic outer sole that covers approximately two thirds of the underfoot surface, leaving the area under and behind the heel completely open so as allow it to fit over a variety of shoe styles and heel sizes. The open back and partial sole design is an intended feature of this overshoe and this feature does not, as you believe, preclude its classification under a subheading in Chapter 64 (HTS) as footwear with rubber/plastic uppers and outer soles. We do agree with you that for classification purposes, this boot is not the type of footwear that is or was designed to be worn over or in lieu of other footwear as a protection against water, oil, or cold or inclement weather.

The applicable subheading for the item identified as the Grass Trimmer Boot will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% ad valorem.

We are returning the sample as you requested.

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 646-733-3042.


Robert B. Swierupski

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