The tariff classification of footwear from Taiwan

NY D84537 December 10, 1998 CLA-2-64:RR:NC:TA:347 D84537 CATEGORY: Classification TARIFF NO.: 6404.19.80 Mr. Tom Paciaffi Coronet Brokers Corp. P.O. Box 300764 Cargo Bldg. 80, JFK Airport Jamaica, NY 11430-0764 RE: The tariff classification of footwear from Taiwan Dear Mr. Paciaffi: In your letter dated November 11, 1998, on behalf of Cressi Sub USA, you requested a tariff classification ruling. The submitted half pair sample, which you identify as a neoprene scuba diver's bootie, is approximately 8 inches high. It has an upper with an external surface area that we have determined, by visual examination, to be predominately of a textile material. This boot also has a side zipper closure, a full outside rubber heel counter, an extended rubber toe cap, a 1-inch wide encircling rubber foxing band and a rubber outer sole. You have informed this office, by telephone, that this scuba boot will be priced at $8.63 per pair. The applicable subheading for this item 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 (excluding accessories and reinforcements); 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 is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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