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NY I87981

November 15, 2002

CLA-2-64:RR:NC:TA:347 I87981


TARIFF NO.: 6401.92.6000

Mr. Richard J. Kaplan
Lamb & Lerch
233 Broadway
New York, NY 10279

RE: The tariff classification of waterproof footwear from Mexico

Dear Mr. Kaplan:

This ruling replaces NY I86320 dated October 15, 2002 which, you now inform us, has been issued with a typographical error. In your correspondence of October 29, 2002, you inform us that item identified by you as style 34143 is, according to the importer, Tingley Rubber Corporation, actually 35143.

The submitted sample is a plastic one-piece molded waterproof over-boot, approximately 11-inches high that is made out of 100% polyvinyl chloride (PVC). You have identified the sample submitted as “Tingley stock item number 35121, an unlined 10” PVC overshoe.” You state in your letter that this sample is representative of the material and the construction for a group of four PVC overshoes pictured and described on page 5 of Tingley’s “Protective Footwear and Clothing” catalog, which you have also submitted. The four boots are identified as work boots and knee boots, Tingley item numbers 35121(color black), 35123 (color yellow), 35141 (color black) and 35143 (color yellow), all four with uppers that cover the ankle but do not cover the knee. We will presume that all four of the boots identified by these item numbers are unlined and made of 100% polyvinyl chloride plastic assembled by molding.

The applicable subheading for all four waterproof boots, identified by you as Tingley item numbers 35121, 35123, 35141 and 35143, will be 6401.92.6000, 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 has soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is polyvinyl chloride. The general rate of duty will be 4.6% ad valorem. Assuming that these boots from Mexico are eligible for preferential treatment under the NAFTA, the merchandise will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

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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