The tariff classification of a child’s rainboot from China

PD G85631 February 6, 2001 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6401.92.90 Mr. J. Epstein W.N. Epstein & Co., Inc. 4433 Woodson Rd. St. Louis, MO 63134 RE: The tariff classification of a child’s rainboot from China Dear Mr. Epstein: In your letter dated January 5, 2001 you requested a tariff classification ruling on behalf of your client, Trimfoot Co. The submitted sample, identified as Rain Boot #1000, is a child’s rainboot. Both the outer sole and the upper of the boot are of molded polyvinyl chloride (PVC), and it is lined with man-made textile material. Although the sample is marked “Made in Italy,” you indicate that the boots produced for importation will be manufactured in China and marked accordingly. The applicable subheading for the boot will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics; in which the upper is attached to the sole by a molding process; which covers the ankle, but not the knee; which is other than ski-boots or snowboard boots; and which is lined with a material other than polyvinyl chloride. 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 this 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463. Sincerely, Joseph J. Wilson Port Director Buffalo, New York