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NY I80308

April 9, 2002

CLA-2-64:CO:CH:JJB D10 I80308

TARIFF NO.: 6404.19.70

Darrell G. Toth
Quality Customs Broker, Inc.
2200 Landmeier Road
Elk Grove Village, Illinois 60007

RE: The tariff classification of a men’s boot cover from China

Dear Mr. Toth:

In your letter dated February 26, 2002 and your response to Customs’ inquiry received by Customs on March 21, 2002, you requested a classification ruling of a men’s boot cover from China. Your request is on behalf of your client, Arctic Shield, Inc., of Haskell, Oklahoma.

You included a sample boot cover and descriptive information about it. You described it as a men’s camouflage boot cover. It has a tag that identifies it as style number CBC-10A. It has a separately stitched outer sole that appears to be of textile covered with a thick, visible coating of plastic or rubber. So, we consider this separate outer sole to be of plastic or rubber. The upper has an external surface area that is almost entirely of a textile material, which you stated to be 65% polyester and 35% cotton woven. Although it apparently will be used as a cover for hunting boots, it has no features that would make it especially protective against water, cold, or inclement weather. It has a completely closed toe and closed heel. It is held to the foot by means of velcro closures. In response to a follow-up inquiry from Customs after your original letter, you stated that the value for this boot cover will be $6.20. Lastly, we note that the sole is attached to the upper by stitching, not by adhesives.

The sample boot cover is being returned.

The applicable subheading for the sample men’s camouflage boot cover, tagged with the style number CBC-10A, will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the external surface of the outer sole is predomioinately rubber and/or plastics; which is other than sports footwear; which does not have an external surface area of more than 50% leather (including accessories and reinforcements) and which is not protective footwear; which is not considered open toe nor open heel, nor slip-on type footwear; which is valued over $3 but not over $6.50/pair; and which is not of exclusively adhesive construction. The duty rate will be 90 cents per pair plus 37.5% of the value.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 646/733-3042.


Robyn Dessaure
Port Director

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