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NY K89942

October 28, 2004
CLA-2-64:RR:NC:247: K89942


TARIFF NO.: 6405.20.90, 6405.90.90, 6406.10.90

Ms. Moy Chu
Pacific Eagle USA
Peca Corporation
9707 El Poche Street
S. El Monte, CA 91733

RE: The tariff classification of waders and boots from China and Taiwan

Dear Ms. Chu:

In your letter dated September 28, 2004, you requested a tariff classification ruling for eight samples of waders and boots. In the future, kindly limit your requests to no more than five items.

Item 0701DPPBF, 0701GMBF, GTBTFTWDR and 81141 are described as complete waders with boots attached. The chest-high waders are described as 100 percent polyester for the first three styles and 100 percent neoprene for style 81141. The boots for all four styles have outer soles of felt textile materials.

Item 0602G2HIP is a thigh-high wading boot with an upper predominantly of textile materials. The outer sole is felt textile material.

Item GTLACEUP is a lace-up boot that covers the ankle with an upper predominantly of textile materials and an outer sole of felt textile material.

The applicable subheading for Item 0701DPPBF, 0701GMBF, GTBTFTWDR, 81141, 0602G2HIP and GTLACEUP, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with uppers of textile materials, other, other. The general rate of duty will be 12.5 percent ad valorem.

Item CCLACEFC is a lace-up boot with an upper of predominantly rubber/plastics material and an outer sole of felt textile material. The boot covers the ankle.

The applicable subheading for item CCLACEFC will be 6405.90.90 HTS, which provides for other footwear, other, other. The general rate of duty will be 12.5 percent ad valorem.

Item 0701GMBF is a chest-high wader of 100 percent polyester without the boot attached. This item is constructed in such a way as to be dedicated solely to completion with boot bottoms.

The applicable subheading for item 0701GMBF will be 6406.10.9040 HTS which provides for uppers and parts thereof, other, other, other, of man-made fibers. The general rate of duty will be 4.5 percent ad valorem.

This item falls within textile category designation 669. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The submitted boot samples are not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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