The tariff classification of footwear from China

NY D82352 October 9, 1998 CLA-2-64:RR:NC:TA:347 D82352 CATEGORY: Classification TARIFF NO.: 6404.19.20 Mr. Brian Wavra La Crosse Rainfair 3600 South Memorial Drive Racine, WI 53403 RE: The tariff classification of footwear from China Dear Mr. Wavra: In your letter dated September 10, 1998 you requested a tariff classification ruling. The submitted sample is a half pair of what you describe as a gaiter, your style "CP-98-92 Gaiter". This item, you state, is used as an overshoe or boot cover while riding a motorcycle, we presume, in rain or inclement weather. It has an approximately 17 inch high textile shaft upper that has an assortment of plastic snaps and Velcro closures to secure the item to the wearer's leg. It also has a bottom that features a wide opening under the heel, a 3/4 inch wide elasticized strap passing under the arch to help secure it to the boot or shoe it will be worn over, and a substantial rubber outer sole, which covers all of the underside of the frontal toe area and accounts for most of the sole (excluding the heel) that is in contact with the ground. You also state that the interior of this overboot is coated with 100% PVC. The applicable subheading for this overboot/shoe 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. We are returning the sample as you requested. 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