The tariff classification of footwear from China

NY L84798 May 27, 2005 CLA-2-64:RR:NC:SP:247 L84798 CATEGORY: Classification TARIFF NO.: 6404.19.20 ; 6405.20.90 Mr. Ron Sachs Jacob Ash Holdings, Inc. 301 Munson Ave. McKees Rocks, PA 15136 RE: The tariff classification of footwear from China Dear Mr. Sachs: In your letter dated May 5, 2005 you requested a tariff classification ruling for three half pair samples of waterproof hip waders. All three are complete with rubber/plastic boot-like bottoms that are permanently attached to extended textile external surface area material uppers covering the length of the wearer’s leg. Style #13-100 is a PVC plastic boot bottom-type waterproof hip wader with a predominately textile, you state, nylon fabric external surface area material upper that has a backing or lining layer of polyvinyl chloride. The hip wader has a molded rubber/plastic material outer sole. Style #13-110 is a rubber/plastic boot bottom-type waterproof hip wader with a predominately textile, you state, polyester jersey fabric external surface area material upper covering a layer of neoprene plastic backed with another layer of textile fabric. The hip wader has a molded rubber/plastic material outer sole. Style #13-120 is a rubber/plastic boot bottom-type waterproof hip wader with a predominately textile, you state, nylon fabric external surface area material upper that is laminated to a “waterproof/breathable” membrane lining. This hip wader has a cemented-on approximately ½-inch thick, non-woven textile felt outer sole that is used to help avoid slipping on rocks when walking in rivers or streams. The applicable subheading for the two hip waders, identified as Style #13-100 and Style #13-110, will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem. The applicable subheading for the hip wader with a ½-inch thick textile felt material outer sole, identified as Style #13-120, will be 6405.20.90, 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 upper’s external surface is predominately textile materials; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. 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