The tariff classification of scuba boots and parts from Canada and Taiwan - CFTA - 6406.10

NY 883508 March 29, 1993 CLA-2-64:S:N:N8:346 883508 CATEGORY: Classification TARIFF NO.: 6404.19.80; 6406.20.00 Ms. Dianne Parkinson Wetless Aqua 206-9780 197B Street Langley, B. C., Canada RE: The tariff classification of scuba boots and parts from Canada and Taiwan - CFTA - 6406.10 Dear Ms. Parkinson: In your letter dated March 1, 1993 you requested a tariff classification ruling. You describe the submitted sample as "one unfinished neoprene boot-sock made in Taiwan and one plastisol based sole (made of raw materials formulated in the U.S.A.) manufactured in Canada." You describe two scenarios for their importation into the U.S. In "Scenario A", the sole is applied in Canada to the boot- sock made in Taiwan and the completed item is exported to the U.S. In "Scenario B", the boot-sock is exported directly from Taiwan to the U.S. and the sole from Canada to the U.S. The sole will be attached to the boot-sock in the U.S. The applicable subheading for the completed item in Scenario A will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and-or plastics; which is not "athletic footwear"; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes nor open heels and is not a slip-on; and which, we assume, will be valued from $6.50 to $12 per pair. The rate of duty will be 20 percent plus $.90 per pair. The applicable subheading for the soles will be 6406.20.00, HTS, which provides for outer soles and heels of rubber and-or plastic. The rate of duty will be 5.3 percent.  Goods classifiable under subheading 6406.20.00, HTS, which have originated in the territory of Canada, will be entitled to a 2.6 percent rate of duty in 1993 under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Since the boot-sock will be classified somewhere between HTS 6404 through HTS 6406.10 when imported into Canada, the FTA rate will not apply to the completed item exported to the U.S. in Scenario A. The question of classification for the boot-sock in Scenario B is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, Washington, D.C. A ruling will be issued to you from that office. 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