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NY K85539

May 14, 2004
CLA-2-64:RR:NC:SP:247 K85539


TARIFF NO.: 6401.92.90 ; 6402.91.80

Ms. Carol Yang
C2 Corporation
9F, 201, Taichung Harbor Road
Sec. 1, Taichung 403 Taiwan

RE: The tariff classification of footwear from Taiwan

Dear Ms. Yang:

In your letter received April 27, 2004 you requested a tariff classification ruling.

The submitted two half pair samples are a child’s boot, identified as Stock # HK8107, item name “K’s Animal Boots (Zebra)” and a waterproof boot identified as Stock # HK0203-4, item name “W’s PVC Boots.”

Stock # HK8107 “K’s Animal Boots (Zebra)” - A child’s zebra faced animal character boot/shoe which is approximately 4-inches high and covers the wearer’s ankle. The upper consists of a predominately rubber/plastic front foot portion molded to resemble a smiling animal face complete with eyes and a functionally sewn-on back shaft portion made of a material with a flocked textile fiber external surface. The boot also has a hook-and-loop strap closure at the back, a rubber/plastic outer sole and you state that it will be valued at $7.50 per pair.

Stock # HK0203-4 “W’s PVC Boots” - A women’s molded waterproof boot approximately 5-inches high, which covers the wearer’s ankle. The boot, you state, is made of molded polyvinyl chloride (PVC) plastic upper and sole, and has a lining of textile “jersey and neoprene” materials. It also has a padded ¼-inch wide, textile topline trim.

The applicable subheading for the child’s boot, identified as Stock # HK8107, item name “K’s Animal Boots (Zebra)” will be 6402.91.80, 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 does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% ad valorem.

The applicable subheading the boot, identified as Stock # HK0203-4, item name “W’s PVC Boots” will be 6401.92.90, 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 (but may be assembled by ways other than those mentioned such as by molding or cementing); in which the upper is attached to the sole or midsole by a “molding” process (note that vulcanization is a type of molding); in which all the significant pieces of the upper are joined to each other by a “molding” process or cementing; which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; and which is lined or supported by material other than polyvinyl chloride. The rate of duty will be 37.5% ad valorem.

If this same “waterproof” boot were to be constructed without its non-PVC material linings, then the classification applicable would most likely be 6401.92.60, HTS, with the rate of duty as 4.6% 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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