The tariff classification of a protective boot from Taiwan.

NY F84133 March 21, 2000 CLA-2-64:RR:NC:TP:347 F84133 CATEGORY: Classification TARIFF NO.: 6404.19.20 Mr. Irwin Seltzer Union Transport Corp. 2975 Kennedy Boulevard Jersey City, NJ 07306 RE: The tariff classification of a protective boot from Taiwan. Dear Mr. Seltzer: In your letter dated March 8, 2000, written on behalf of your client, General Shoes Corporation, you requested a tariff classification ruling. You have submitted a sample of what you state is a camouflage boot, style #188-ORK. The boot has a textile upper and a rubber outer sole, a lace-tie closure, and what appears to be a leather eyestay and collar. The boot also features the “Thinsulate” and “Gore-Tex” labels which indicates that it is also used as a protection against cold weather. You state that the boot is valued at approximately $40.00 per pair. The applicable subheading for the boot 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 worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division