The tariff classification of scuba booties from Taiwan andHong Kong

NY 875315 JUNE 23, 1992 CLA-2-64:S:N:N3D:346 M 875315 CATEGORY: Classification TARIFF NO.: 6404.19.80 Ms. Leslie Tsuboi SST International 10415 S. La Cienega Blvd. P.O. Box 45055 Los Angeles, CA 90045 RE: The tariff classification of scuba booties from Taiwan and Hong Kong Dear Ms. Tsuboi: In your letter dated June 2 1992, on behalf of your client Thunderwear, Inc., you requested a classification ruling. The samples that have been submitted are three scuba booties which you refer to as "Water Dogs" (Styles T-400, T-410, and T 401). A sample for Style T-411 was not enclosed. However, you have provided descriptive literature, for our review, which refers to this style also as "Water Dogs". All four booties have stitched-together uppers, with elasticized toplines, and are made primarily of neoprene sandwiched between two textile surfaces. Bootie - Style T 400 - Below the ankle, approximately 3 1/2 inches high, with a velcro-like strap going across the instep. Bootie - Style T 401 - Above the ankle, approximately 7 1/4 inches high with a velcro-like strap going across the instep and a side velcro like closure. Bootie - Style T 410 - Below the ankle, approximately 4 1/2 inches high with a velcro-like strap going the instep. Bootie - Style T411 - Above the ankle, approximately 7 1/4 inches high with a velcro-like strap going across the instep and a side zippered closure. All four samples have simultaneously molded construction rubber and/or plastic outersoles which have sidewalls that extend onto and overlap the upper by varying heights all around the shoe. We do not consider the booties to be protective against water since, in normal use, water is expected to get in over the top of them. We note that in your fax to Ms. McMillan of our office, dated June 19, 1992, you stated that Styles, T-400, T-401 and T- 410 are all valued over $6.50 per pair. You also stated that the value for Style T-411 was not available and you requested that we eliminate that style from our ruling response. However, during a telephone conversation on June 22, 1992, with Ms. McMillan you further stated that it was your belief that Style 411 was valued over $8.00 but not over $12.00 per pair. The applicable subheading for Styles T-400, T-401, T-410, and T-411 , described above, will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear" or tennis shoes, basketball shoes, gym shoes, training shoes or the like; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes nor open heels; which is not a slip-on; which has a sole which overlaps the upper other than at the toe and heel; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be $.90 per pair plus 20% ad valorem. 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