United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY I89823 - NY I89865 > NY I89824

Previous Ruling Next Ruling
NY I89824

January 16, 2003

CLA-2-64:RR:NC:TA:347 I89824


TARIFF NO. 6402.91.50

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

RE: The tariff classification of footwear.

Dear Ms. Ryu:

In your letter dated December 30, 2002 you requested a classification ruling for a “bootfoot wader” (style HH5-02). You state that the subject footwear is composed of a rubber outer sole and an upper of rubber and PU coated neoprene. The footwear is waterproof and designed to be worn for waterfowl hunting. The foot portion of the footwear is insulated with “Thinsulate” insulation. In addition to the wader, you have submitted a sample of an outer sole (style OS-01) made of rubber and fabric. You state that fabric represents the outer surface of the sole. In regards to the outer sole, you state the importer is not contemplating importing it as is, but rather importing footwear incorporating it as a component. You ask whether footwear incorporating this outer sole falls under heading 6405 Harmonized Tariff Schedule of the United States (HTS) as “other” footwear. Visual examination of the outer sole indicates that textile material comprises the constituent material having the greatest external surface area in contact with the ground. Generally, footwear with outer soles of textile material is classified in heading 6405 (HTS).

Style HH5-02 is a chest-height wading outfit with rubber boots permanently attached. The upper is composed of pu coated neoprene material. Note 3 (a), Chapter 64, (HTS) provides that for the purposes of this chapter the terms “rubber” and “plastics’ include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purposes of this provision, no account should be taken of any resulting change of color. In this regard style HH5-02 has an upper with an external surface area of rubber or plastics.

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 (646) 733-3042.


Robert Swierupski

Previous Ruling Next Ruling

See also: