The tariff classification of waterproof footwear from China

NY H84015 July 30, 2001 CLA-2-64:RR:NC:TA:347 H84015 CATEGORY: Classification TARIFF NO.: 6401.92.90 Mr. Sandy Atwood Red Steer Glove Company P.O. Box 7167 Salem, OR 97303 RE: The tariff classification of waterproof footwear from China Dear Mr. Atwood: In your letter dated July 19, 2001 you requested a tariff classification ruling. The submitted half pair sample, no style number indicated, is a one piece molded 15 ½-inch high slip-on waterproof boot, which you state is molded entirely of 100% polyvinyl chloride (PVC). The boot has a lightweight textile mesh lining, which you indicate is present “for ease of donning” and we presume that this textile fabric lining material is not made of PVC. We have tried repeatedly to contact you by telephone to verify that the fabric lining is not PVC, but you were not able to return our call. Classification of this waterproof molded polyvinyl chloride (PVC) upper and outer sole boot will therefore be based on the premise that it is lined or supported by a material that is not exclusively PVC. The applicable subheading for the boot, as described above, will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with soles and uppers of rubber or plastics, not assembled by stitching, riveting, nailing, screwing, plugging or similar processes; in which the upper is attached to the sole or midsole by a “molding” process; in which all the significant pieces of the upper are joined to each other by a “molding” process; which does not have a protective metal toe-cap; which covers the wearer’s ankle but not the knee; and which is lined or supported by material other than 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division