The tariff classification of a latex boot from China.

N171055 July 12, 2011 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.:6401.92.90 Mr. Stephen Cox IESI2400 Skyline Drive, Suite 400Mesquite, TX 75149 RE:     The tariff classification of a latex boot from China.Dear Mr. Cox:In your electronic entry submitted on June 15, 2011 you requested a tariff classification ruling.You have submitted an illustration of a sample identified in descriptive literature as a “disposable” latex boot cover designed to be worn over existing shoes or boots. You state that the boot cover, which extends above the ankle but below the wearer’s knee, has no reinforcements, is approximately 35mm in thickness, has a scuffed bottom for slip protection and is used in a wide array of industries such as nuclear, medical and construction, offering general protection from liquids and debris. This one-piece over the ankle boot cover appears to have a separately applied sole consisting of grit particles which gives the sole its “scuffed” surface. Although this boot cover may be considered disposable, it is not considered “flimsy” as per Note 1. (a) to chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), which states that this chapter does not cover: “Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;”  The applicable subheading for the footwear will be 6401.92.90, HTSUS, which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, footwear covering the ankle, but not covering the knee, in which materials other than polyvinyl chloride (PVC) are used in the construction of the boot. The rate of duty will be 37.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Stacey Kalkines at 646-733-3042.Sincerely,                Robert B. Swierupski Director National Commodity Specialist Division