The tariff classification of footwear from Venezuela

NY 868297 November 19, 1991 CLA-2-64:S:N:N3:D-347 868297 CATEGORY: Classification TARIFF NO.: 6401.92.90 Mr. Laxson T. Boyd Venture Forth Enterprises, Inc. 735 North Water Street, Suite 1236 Milwaukee, WI 53202 RE: The tariff classification of footwear from Venezuela Dear Mr. Boyd: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : October 16, 1991. DESCRIPTION OF MERCHANDISE : Molded, PVC, slip-on boots lined with cotton mesh (which serves as a mold release). One sample is below the calf, the other above. HTS PROVISION : Other waterproof footwear with outer soles and uppers of plastics, covering the ankle but not the knee, other, lined with material other than polyvinyl chloride. HTS SUBHEADING : 6401.92.90 RATE OF DUTY : 37.5 percent ad valorem.  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