The tariff classification of footwear from Taiwan

NY C87297 May 11, 1998 CLA-2-64:RR:NC:TA:347 C87297 CATEGORY: Classification TARIFF NO.: 6404.19.20 Mr. Kelly Ulman Wilson UTC, Inc. 1015 Sullivan Rd. College Park, GA 30349 RE: The tariff classification of footwear from Taiwan Dear Mr. Ulman: In your letter dated April 28, 1998, for Emgo International LTD., you requested a tariff classification ruling. The submitted sample is a pair of nylon upper, rubber outer soled "Overboots", approximately 15 inches in height, with an elasticized topline, a full length "hook and loop" side seam closure and a adjustable strap across the toes. The "Overboot" has a textile fabric upper assembled by stitching, which is lined on the inside with a PVC plastic material, and, as you state, all the seams are reinforced and taped, to protect, we presume, the wearer from cold or inclement weather. This boot will also provide some limited protection against penetration by water. The applicable subheading for the "Overboot" described above will be 6404.19.20, 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; and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% 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 the ruling 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 the ruling, contact National Import Specialist Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division