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NY L84426

May 2, 2005

CLA-2-64:RR:NC:SP:247 L84426


TARIFF NO.: 6401.92.90

Mr. Rodney Ralston
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919

RE: The tariff classification of footwear from China

Dear Mr. Ralston:

In your letter dated April 21, 2005, on behalf of your client Hatley Crop, you requested a tariff classification ruling.

The submitted half pair sample, identified by you as Style X9, is a child’s molded waterproof boot, approximately 7-inches high. You state that this waterproof boot has a “100% polyvinyl chloride” upper and outer sole and a textile lining. We note that this one-piece molded polyvinyl chloride plastic boot covers the ankle but does not cover the knee, is the slip-on type without closures and has been assembled entirely by a molding or cementing process. We also note that this boot has a textile material inner lining that is not made of polyvinyl chloride.

The applicable subheading for the child’s boot identified as Style X9 will be 6401.92.90, 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 (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.

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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