The tariff classification of a women’s rain and garden boot from China.

PD H87386 February 8, 2002 CLA-2-64: G23 H87386 CATEGORY: Classification TARIFF NO.: 6401.92.90 Ms. Dana Bounds Fritz Companies, Inc. 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of a women’s rain and garden boot from China. Dear Ms. Bounds: In your letter of January 30, 2002, you requested a tariff classification ruling on a rubber boot on behalf of your client, Midwest Quality Glove, Chillicothe, MO. The sample submitted with your request is style number 6095,a women’s molded ankle boot with a 100 percent rubber upper and outersole. The upper has a textile lining and pull tab at the heel. There is also a removable insole. The boots are sold as waterproof rain and garden boots. The sample pair is being returned, as requested. The applicable subheading for style 6095 will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately rubber and/or plastics; which is waterproof; in which all the significant pieces of the upper are joined to each other by a molding process; which does not have a protective metal toe-cap; in which the top of the upper is below the bottom of the wearer’s knee cap but above the bottom of his ankle bone; and in which there are materials used other than polyvinyl chloride (PVC). The rate of duty will be 37.5% ad valorem. 2 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. If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 646-733-7042. Sincerely, Jeffrey Walgreen, Service Port Director Portland, Maine