The tariff classification of waterproof boots.

NY B80136 December 12, 1996 CLA-2-64:R:N3:347 B80136 CATEGORY: Classification TARIFF NO.: 6401.92.90 Ms. Jennifer Mullikin Import Operations The Coleman Company, Inc. P.O. Box 2931 Wichita, KS 67201 RE: The tariff classification of waterproof boots. Dear Ms. Mullikin: In your letter dated November 22, 1996, you requested a classification ruling for three styles of waterproof boots. You have not provided style numbers nor have you indicated the country of origin for the boots. For purposes of this ruling it is assumed that the boots will be the product of a country with most favored nation status. You have identified the boots as; #1) 5 Buckle Boot: Rubber boot with polyester/cotton blend lining, #2) Knee Boot: Rubber boot with polyester/cotton blend lining and; #3) Slush Boot: Rubber boot with polyester/cotton blend lining. The applicable subheading for all three boots will be 6401.92.90, (HTS), which provides for Waterproof footwear with outer soles and uppers of rubber or 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 rate of duty will be 37.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division