The tariff classification of textile upper surf boots from China.

PD E86816 September 10, 1999 CLA-2-64:G23 E86816 CATEGORY: Classification TARIFF NO.: 6404.19.80; 6404.19.90 Mr. William J. Maloney Rode & Qualey, Attorneys at Law 295 Madison Ave. New York, NY 10017 RE: The tariff classification of textile upper surf boots from China. Dear Mr. Maloney: In your letter dated August 31,1999, you requested a tariff classification ruling on behalf of your client, Deckers Outdoor Corporation. The sample you provided, designated the “Voyager”, is described as an over-the-ankle surf boot. It has an upper of neoprene foam rubber coated inside and out with a knitted textile fabric, and a rubber sole that overlaps the upper in a foxing-like band. It is a slip-on boot that features hook and loop straps that may be used to secure a snugger fit on the wearer’s foot. You state that the “Voyager” will be valued at over $6.50 per pair. The sample is being returned, as requested. The applicable subheading for the shoe will be 6404.19.80/ 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials; other than sports footwear and the like; other than footwear with uppers of over 50% leather; other than protective footwear; other than footwear with open toes or heels or of the slip-on type that is held to the foot without laces and except having a foxing-like band; valued over $6.50/pair but not over $12.00/pair (6404.19.80) or valued over $12.00/pair (6404.19.90). The rate of duty will be 90 cents/pair + 20% ad valorem (6404.19.80) or 9% ad valorem (6404.19.90), depending on value. 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 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, Jeffrey Walgreen, Port Director Portland, Maine