The tariff classification of waterproof footwear from France

NY F86969 May 17, 2000 CLA-2-64:RR:NC:TA:347 F86969 CATEGORY: Classification TARIFF NO.: 6401.10.00 ; 6401.92.90 ; 6401.99.30 ; 6401.99.80 Mr. Bernard Clemot Humeau Beaupreau S.A. 7 Rue Froide Fontaine BP2 – 49600 Beaupreau - France RE: The tariff classification of waterproof footwear from France Dear Mr. Clemot: In your letter dated April 5, 2000 and received by this office on May 10, 2000, you requested a tariff classification ruling. The submitted four footwear samples are described as follows: Style “Vauban” – A molded, plastic PVC upper, over-the-ankle height waterproof boot, approximately 16 inches high. The boot has a molded rubber/plastic outer sole and a protective metal toe-cap. Style “Astron” – An over-the-ankle height, molded plastic waterproof boot, approximately 13 inches high. You state that the boot has uppers and soles of polyvinyl chloride (PVC) plastic. Additionally, the boot also has a removable bootie liner made of a flexible foamed plastic material (not PVC) with a textile fabric facing. Style “Luberon” – A below-the-ankle height, closed toe, closed heel, slip-on waterproof “gardening shoe.” The shoe has an injection molded PVC plastic upper and outsole. This shoe has been designed to be free from penetration by water and will keep the wearer’s foot dry while lingering in a pool of water over 2 inches deep. Style “Bocage” – A below-the-ankle height, open heeled, slip-on type, injection molded PVC plastic “gardening clog.” This shoe has a completely open heel, a feature that is not common to the type of footwear that is designed as a protection for keeping the wearer’s foot dry. It also has a molded plastic bottom with a heel platform that is only 1-1/2 inches in height. The applicable subheading for the boot, identified as style “Vauban”, will be 6401.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, the upper’s of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, and which have a protective metal toe-cap. The rate of duty will be 37.5% ad valorem. The applicable subheading for the boot, identified as style “Astron”, will be 6401.92.90, HTS, which provides for waterproof footwear with soles and uppers of rubber or plastics, the upper’s of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which covers the wearer’s ankle, but does not cover the knee; which does not have a protective metal toe-cap; and which is lined or supported by material other than polyvinyl chloride. The rate of duty will be 37.5% ad valorem. The applicable subheading for the “gardening shoe”, identified as style “Luberon”, will be 6401.99.30, HTS, which provides for waterproof footwear with soles and uppers of rubber or plastics, the upper’s of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not cover the ankle; which does not have a protective metal toe-cap; which is designed to be a protection against water, oil, grease or chemicals, or cold or inclement weather; and which is designed for use without closures. The rate of duty will be 25% ad valorem. The applicable subheading for the “gardening clog”, identified as style “Bocage”, will be 6401.99.80, HTS, which provides for waterproof footwear with soles and uppers of rubber or plastics, the upper’s of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not cover the ankle; which does not have a protective metal toe-cap; which is not designed to be a protection against water, oil, grease or chemicals, or cold or inclement weather; in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); and which does not have a foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be Free. 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