The tariff classification of a boot from Taiwan

NY D86004 January 4, 1999 CLA-2-64:RR:NC:TA:347 D86004 CATEGORY: Classification TARIFF NO.: 6401.92.9060 Ms. Gabrielle Milliner JAS Forwarding (USA) Inc. 2280 208 St. Torrance, CA 90501 RE: The tariff classification of a boot from Taiwan Dear Ms. Milliner: In your letter received by this office on December 16, 1998, on behalf of your client, Diving Unlimited, you requested a tariff classification ruling. The submitted item that will be imported is a waterproof neoprene rubber boot, approximately 10-1/2 inches high, which has been assembled by dip molding and vulcanization . It has an upper with an external surface area that is entirely covered by neoprene rubber, with separately vulcanized-on reinforcing rubber toe, vamp and heel sections, and a vulcanized-on calendered rubber outer sole. The rubber outer sole overlaps the upper by varying heights of as much as 1-inch, all around the boots perimeter. We consider this boot to have a foxing-like band. You state that this boot is specifically designed not to stand alone but to be finished as part of a “dry suit” for use by deep sea divers in water. Nevertheless, in its imported condition, this boot does have a functional upper and an outer sole of rubber/plastics, and it is entirely of molded construction. Therefore, as imported, it will be considered classifiable in Chapter 64 as waterproof footwear . The applicable subheading for this item will be 6401.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear, with outer soles and uppers of rubber or plastics; in which the uppers are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which covers the wearer’s ankle, but does not cover the knee; which does not contain a protective metal toe-cap; and in which both the upper’s and outer sole’s external surface areas (including accessories and reinforcements) do not measure over 90% polyvinyl chloride. The rate of duty will be 37.5% 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 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division