The tariff classification of a waterproof boot from China

PD B84959 May 29, 1997 CLA-2-64:CO:CH:JJB D10 B84959 CATEGORY: Classification TARIFF NO.: 6401.92.90 Bryan Toone Southwest Rebar Fabricators & Accessories, Inc. 1285 North McQueen Road Gilbert, Arizona 85233 RE: The tariff classification of a waterproof boot from China Dear Mr. Toone: In your letter dated May 14, 1997, you requested a classification ruling of a waterproof boot from China, apparently on behalf of China National Machinery Import and Export Corporation. You included a sample pair of boots, not identified as any particular style number. You described this type of boot as being a concrete slush boot which is worn by cement finishers while pouring cement. It is of one piece construction, apparently waterproof, with a sole and upper molded or vulcanized together. The material of both the sole and upper is rubber or plastic. This boot is above the wearer's ankle but below the knee. It is fully lined with a textile material. The sample pair of boots is being returned. The applicable subheading for this waterproof boot, not identified as any particular style number, will be 6401.92.90, Harmonized Tariff Schedule of the United States (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 than footwear incorporating a protective metal toe-cap: covering the ankle but not covering the knee: other than ski-boots: other than polyvinyl chloride boots which are also lined with polyvinyl chloride. The duty rate will be 37.5%. 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, Robert Parsons Acting Port Director Chicago, Illinois COMMENT1