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NY N003827

December 15, 2006



TARIFF NO.: 6401.92.90 ; 6404.19.20

Mr. Tom Zenanko
AWC Distributing Inc.
6667 West Old Shakopee Rd.
Minneapolis, MN 55438

RE: The tariff classification of footwear from Poland

Dear Mr. Zenanko:

In your letter dated November 21, 2006 you requested a tariff classification ruling for two outdoor boots that cover the wearer’s ankle but not the knee.

The first boot sample, identified as “Model Wellington,” is a waterproof boot that has a rubber/plastics material upper and outer sole formed by a one-piece injection molding assembly process. You state that this boot is made of a non-hazardous “EVA” plastic. The boot is all white in color, approximately 14-inches high and has a ½-inch thick removable man-made textile fleece liner.

The second sample, identified as “Model Yeti,” is a cold weather boot approximately 14-inches high with a predominately textile material upper consisting of a camouflage pattern textile fabric shaft portion sewn onto a unit molded rubber/plastic foot portion. The molded boot bottom portion, which is about 4-inches in height, is protective against water penetration and the textile shaft has an insulating foamed plastic lining. The boot also includes an additional removable man-made textile fleece bootie liner for added protection against cold or inclement weather.

The applicable subheading for the sample boot identified as “Model Wellington” will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for waterproof footwear, with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; in which the upper is attached to the sole or midsole by a “molding” process; which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; and which is not made of polyvinyl chloride. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the sample boot identified as “Model Yeti” will be 6404.19.20, HTSUS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, 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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