CBP Ruling 865046 — The tariff classification of a scuba type boot from Taiwan.

Tariff classification

Headings: 6404

Product description

Your sample has an over-the-ankle, zip-up upper and insole made of foam rubber laminated between two layers of fabric. The calendered rubber outer sole has been "rolled up" onto the upper about 1/2 inch all around the shoe. It will clearly be used in scuba diving, wind surfing and for other water sports. The wearer's feet will not stay dry when he/she is immersed in water since water will get in through the opening at the top. In a telephone conversation between National Import Specialist J. Sheridan and your office, it was stated that the approximate value is $8.50 per pair.

CBP rationale

The applicable subheading for your sample will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the external surfaces of the uppers are of textile materials and the outer soles are of rubber and/or plastics; which is neither "sports" footwear nor tennis, basketball, gym or training shoes or the like; which is not designed to be a protection against water, oil or cold or inclement weather; which has a foxing-like band almost wholly of rubber and/or plastics; and which is valued over $6.

Full text

NY 865046 August 6, 1991 CLA-2-64:S:N:N3:D 346SM 865046 CATEGORY: Classification TARIFF NO.: 6404.19.80 Ms. Kris Chapple C.M. Schayer & Co. 3839 Newport Street Denver, CO 80220 RE: The tariff classification of a scuba type boot from Taiwan. Dear Ms. Chapple: In your letter dated July 3, 1991, on behalf of Head Sports, you requested a tariff classification ruling. Your sample has an over-the-ankle, zip-up upper and insole made of foam rubber laminated between two layers of fabric. The calendered rubber outer sole has been "rolled up" onto the upper about 1/2 inch all around the shoe. It will clearly be used in scuba diving, wind surfing and for other water sports. The wearer's feet will not stay dry when he/she is immersed in water since water will get in through the opening at the top. In a telephone conversation between National Import Specialist J. Sheridan and your office, it was stated that the approximate value is $8.50 per pair. The applicable subheading for your sample will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the external surfaces of the uppers are of textile materials and the outer soles are of rubber and/or plastics; which is neither "sports" footwear nor tennis, basketball, gym or training shoes or the like; which is not designed to be a protection against water, oil or cold or inclement weather; which has a foxing-like band almost wholly of rubber and/or plastics; and which is valued over $6.50 but under $12 per pair. The rate of duty will be 20 percent ad valorem plus $.90 per pair. We are returning you sample as you requested. This ruling is being issued under the provisions of Section 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. Sincerely, Jean F. Maguire Area Director New York Seaport

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