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NY M86014

September 8, 2006

CLA-2-64:RR:NC:247: M86014


TARIFF NO.: 6401.92.90

Ms. Jane L. Taeger
Sam Shapiro & Company, Inc.
100 N. Charles Street, Suite 1200
Baltimore, MD 21201

RE: The tariff classification of disposable boot covers from China

Dear Ms. Taeger:

In your letter dated August 21, 2006 you requested a tariff classification ruling on behalf of Onguard Industries, LLC, for their item number 97591 described as a 12” Latex Hazmat Boot Cover. You state that the item is a one-time use disposable boot cover that can be slipped over other footwear if the user is walking in an unknown substance. Your inquiry concerns whether or not latex with a thickness of .60 mm is considered flimsy material for purposes of footwear classification.

You refer to NY L81039 dated December 13, 2004 which states: Chapter 64, Note 1 (a) Harmonized Tariff Schedule of the United States (HTSUS), provides that this chapter does not cover disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. Funk & Wagnall’s Standard Dictionary, 2nd Ed., defines Flimsy as:
not strong or solid in structure. light, thin and delicate in texture.

Webster’s New World Pocket Dictionary, 3rd Ed. Defines Flimsy as:
easily broken. trivial.

The submitted boot cover is made of a substantial, stretchy rubber material of the same gauge as many overshoes and rain boots. In this regard, this office does not find the latex rubber material to be flimsy.

The applicable subheading for item 97591 boot cover, will be 6401.92.90, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber/plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: other: covering the ankle but not covering the knee: other, other. The general rate of duty will be 37.5 percent 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/.

The submitted sample is 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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