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M80939 M8 Ruling Active

The tariff classification of a wading outfit from China.

Issued March 27, 2006 by U.S. Customs and Border Protection.

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M8 M80939 (March 27, 2006)

Tariff classification

HTS codes: 6404.19.20

Headings: 6404

Product description

You have submitted a sample identified as Jacwaders. The sample is a size 13, full-body, fleece lined neoprene wader with a detachable hood. The outfit covers the entire body including arms and head. Rubber/plastics thinsulate lined boots are attached. Wader outfits with boots attached, regardless of height, are footwear for tariff classification purposes.

CBP rationale

The applicable subheading for Jacwaders will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear 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.

Full text

NY M80939 March 27, 2006 CLA-2-64:RR:NC:247: M80939 CATEGORY: Classification TARIFF NO.: 6404.19.20 Mr. Dennis J. Paskey Jacwaders, Inc. P.O. Box 11935 Ft. Smith, AR 72917 RE: The tariff classification of a wading outfit from China. Dear Mr. Paskey: In your letter dated February 25, 2006, you requested a tariff classification ruling for a hunting/fishing wading outfit. You have submitted a sample identified as Jacwaders. The sample is a size 13, full-body, fleece lined neoprene wader with a detachable hood. The outfit covers the entire body including arms and head. Rubber/plastics thinsulate lined boots are attached. Wader outfits with boots attached, regardless of height, are footwear for tariff classification purposes. The applicable subheading for Jacwaders will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear 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% 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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