The tariff classification of a PVC waterproof boot from ElSalvador

NY 861915 April 10, 1991 CLA-2-64:S:N:N3D:347-T 861915 CATEGORY: Classification TARIFF NO.: 6401.92.6000 Mr. Mike Delgado Lancer International Inc. 1465 N.W. 97 Ave. Miami, Florida 33172 RE: The tariff classification of a PVC waterproof boot from El Salvador Dear Mr. Delgado: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : March 28, 1991 ON BEHALF OF : Heartland Shoe Company DESCRIPTION OF MERCHANDISE : A man's 11 inch high, unit-molded, polyvinyl chloride, waterproof boot, unlined. HTS PROVISION : Certain footwear in Chapter 64 HTS SUBHEADING : 6401.92.6000 RATE OF DUTY : 6.6 percent ad valorem 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