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NY M85231

July 26, 2006

CLA-2-64:RR:NC:247: M85231


TARIFF NO.: 6404.19.20

Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
8855 Columbine Road, Suite 400
Eden Prairie, MN 55347-4148

RE: The tariff classification of footwear from China.

Dear Mr. Anderson:

In your letter dated July 10, 2006, you requested a tariff classification ruling on behalf of LaCrosse Footwear, Inc., for a “waterproof” work boot. You have submitted a sample of style number 680015 “Cordura Wellington.” The boot has a rubber/plastics “non-slip, oil resistant” outer sole and an upper of textile material. You state that the boot features a “Hyper-dri barrier” for waterproof protection.

The applicable subheading for style number 680015 “Cordura Wellington” will be 6404.19.20, HTSUS, which provides for footwear with outer soles of rubber/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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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