The tariff classification of waterproof footwear from China

NY I83227 July 5, 2002 CLA-2-64:RR:NC:TA:347 I83227 CATEGORY: Classification TARIFF NO.: 6401.92.90 ; 6401.99.60 Ms. Lisa Zwaga Rainfair LaCrosse 3600 South Memorial Drive Racine, WI 53403 RE: The tariff classification of waterproof footwear from China Dear Ms. Zwaga: In your letter dated June 20, 2002 you requested a tariff classification ruling. The submitted samples are identified as Style #001444050 Power Pro Two Buckle Dielectric Overshoe, approximately 5-1/2 inches high, which does not cover the ankle and Style #001440590 Power Pro Two Buckle Overshoe, approximately 18-inches high, which covers the ankle but not the knee. Both the shoe-type and the boot-type overshoe is designed to be waterproof with outer soles and uppers of rubber and with all the parts of the upper assemble to each other and to the outer sole by vulcanization and/or molding processes. Both these overshoes have also been provided with two cemented-on textile adjustable strap snap buckle closures, at the instep on the shoe-type and at the side of the upper shaft on the boot-type model. The applicable subheading for the Power Pro Two Buckle Dielectric Overshoe (boot), Style #00144090 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, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; and which is not of polyvinyl chloride. The rate of duty will be 37.5% ad valorem. The applicable subheading for the Power Pro Two Buckle Dielectric Overshoe, Style #00144050 will be 6401.99.60, HTS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers 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 is designed to be worn over, or in lieu of other footwear as a protection against water, oil, or cold or inclement weather; and which is designed to be used with closures. The rate of duty will be 37.5% ad valorem. We are returning the samples as you requested. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division