The tariff classification of a protective boot from China.

NY F83732 March 20, 2000 CLA-2-64:RR:NC:TP:347 F83732 CATEGORY: Classification TARIFF NO.: 6404.19.20 Mr. Jay Hwangbo Jay Shoes, Inc. 377 Route 17 South, Suite 208 Hasbrouck Heights, NJ 07604 RE: The tariff classification of a protective boot from China. Dear Mr. Hwangbo: In your letter dated March 3, 2000, you requested a tariff classification ruling. You have submitted a sample of what you state is a man’s “10-inch waterproof hunting boot,” style #140M, with an outer sole of rubber and an upper made of textile material, a leather eye-stay and a leather collar. As you state, this is a waterproof boot, and it features the “Thinsulate” label which indicates that it is also used as a protection against cold weather. A foxing-like band overlaps the upper by more than ¼-inch all around the perimeter of the shoe. You state that the value of the boot is over $12.00 per pair. The applicable subheading for the shoe will be 6404.19.20, 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 not “athletic” footwear and which is designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37.5%. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division