The tariff classification of footwear from China

NY I87827 October 31, 2002 CLA-2-64:RR:NC:TA:347 I87827 CATEGORY: Classification TARIFF NO.: 6405.90.90 Ms. Miriam Barraza Phoenix International 19701 S. Vermont Ave. Torrance, CA 90502 RE: The tariff classification of footwear from China Dear Ms. Barraza: In your letter dated October 21, 2002, on behalf of your client Water Skeeter Sports Innovations, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Model #WB5003, you state is a wading boot that is designed to be worn in water (by fishermen and/or hunters we presume) while walking on irregular rocky lake or stream bottoms. The boot is not designed to be waterproof or for protection against cold weather and it has textile material upper surface area material panels to allow air and water to pass through. The boot, which is approximately 8 ½-inches high, has an upper with an external surface area consisting of both rubber/plastics and textile material component parts, that you state, measure 58% rubber/plastics and 42% textile materials with all accessories and reinforcements excluded. This wading boot also has a cemented-on molded rubber/plastic bottom with an outer sole surface area in contact with the ground that you state consists of 42% rubber and 57.5% felt, a non-woven textile material, plus an additional 0.5% of tungsten steel accounted for by a few small blunted studs or spikes sticking out of the textile felt for added traction. The applicable subheading for this wading boot, Model #WB5003, will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the uppers external surface area is predominately rubber/plastics; and which is not designed for one-time use. The rate of duty will be 12.5% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division