Classification of a neoprene bootie.

NY 850185 March 26,1990 CLA-2-64:S:N:N3D:346 M 850185 CATEGORY: Classification TARIFF NO.: 6404.19.70 Ms. Roberta Guerrero David K. Lindemuth Co., Inc. 115 Lomita Street El Segundo, California 90245 RE: Classification of a neoprene bootie. Dear Ms. Guerrero: In your letter dated March 2, l990, on behalf of your client, O.P. Lifestyles, Hydro-Light Division, you requested a tariff classification ruling on a neoprene bootie from Taiwan. The sample that has been submitted, your style #A923, is a neoprene windsurfing bootie approximately 4 inches in height, with a stitched together neoprene upper that has a textile external surface and a vulcanized-on rubber bottom which has sidewalls that extends and overlaps the upper at various heights from approximately 1 1/2 inches at the back, around the heel, to as much as 2 inches in the middle of the foot. We consider this windsurfing bootie to have a foxing-like band. Additionally, we do not consider this bootie to be protective against water since in normal use water is expected to get in over the top of the boot. We note that you have not indicated the cost of the subject sample. For the purposes of this ruling, we will assume that the bootie is valued over $3.00 but not over $6.50 per pair. We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slipper 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". The applicable subheading for the bootie described above will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials; in which the external surface of the outer sole is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing like band almost wholly of rubber or plastics ; and which, we will assume, is valued over $3.00, but not over $6.50 per pair. The rate of duty will be $.90 per pair plus 37.5% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport