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NY M80939

March 27, 2006

CLA-2-64:RR:NC:247: M80939


TARIFF NO.: 6404.19.20

Mr. Dennis J. Paskey
Jacwaders, Inc.
P.O. Box 11935
Ft. Smith, AR 72917

RE: The tariff classification of a wading outfit from China.

Dear Mr. Paskey:

In your letter dated February 25, 2006, you requested a tariff classification ruling for a hunting/fishing wading outfit. You have submitted a sample identified as Jacwaders. The sample is a size 13, full-body, fleece lined neoprene wader with a detachable hood. The outfit covers the entire body including arms and head. Rubber/plastics thinsulate lined boots are attached. Wader outfits with boots attached, regardless of height, are footwear for tariff classification purposes.

The applicable subheading for Jacwaders will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37.5% ad valorem.

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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