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NY I83385

July 16, 2002

CLA-2-64:RR:NC:TA:347 H83385


TARIFF NO. 6404.19.20

Mr. W. Andrew Ryu
Top Line Manufacturing, Co.
Red Line Products, Inc.
901 Murray Road
East Hanover, NJ 07936

RE: The tariff classification of footwear made in China.

Dear Mr. Ryu:

In your letter dated June 24, 2002 you requested a classification ruling. You have submitted two footwear samples which you identify as style number WIN 7063 and WIIN 7008. Both samples are outdoor camouflage boots with rubber bottoms and canvas shafts. Style WIN 7063 covers the ankle but not the knee. Style WIN 7008 extends above the knee to cover the wearer’s lower torso. Both styles are waterproof and have “Thinsulate” insulation. Both styles have uppers of rubber and textile material, with textile comprising the greatest external surface area.

The applicable subheading for both style WIN 7063 and WIN 7008 will be 6404.19.20, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of textile, other, footwear designed to be worn over or in lieu of other footwear as a protection against water or cold or inclement weather. The rate of duty will be 37 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.


Robert Swierupski

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