NY 861945
APRIL 23,1991
CLA-2-64:S:N:N3:D 346 SM 861945
Mr. Gonzalo Docal
Docal Associates, Inc.
264 Amity Road, Suite 208
Woodbridge, CT 06525
RE: The tariff classification of a boot part from Scotland.
Dear Mr. Docal:
In your letter dated March 26, 1991, you requested a tariff
classification ruling.
You describe the sample as follows:
"The component in question consists of a Neoprene-coated,
cotton/polyethelene fabric sock which is totally immersed in
Neoprene latex. The component includes also a steel toecap, a
fabric counter and a sponge insole and is dried and partially
vulcanized. Since the component is immersed in a liquid, the
bottom, as well as the top, is covered with a thin layer of
coagulated Neoprene rubber. The component can also be made
without a steel toecap. The length of the leg of the component
is trimmed at a height of either 11" or 14".
The component as per sample cannot be used as a boot or foot
wrapping as imported since it lacks its essential parts, namely,
the sole, outside gum toecaps, foxings and leg trim, all made out
of blends of Neoprene and Nitrile rubber. The intention is to
complete the process in the U.S.A. by adding these parts and
subjecting the then completely assembled boot to a final
vulcanization under heat and pressure."
We note that none of the weave of the underlying fabric sock
can be seen through the neoprene coating, that the import is
fully lasted (shaped for the human foot), and that a fairly rigid
insole is inside to help the item maintain its "foot shape".
The applicable subheading for your sample, whether with or
without a steel toecap, will be 6406.10.5000, Harmonized Tariff
Schedule of the United States (HTS), which provides for "formed
uppers", whose external surface is predominately of a material
other than leather, composition leather or textile materials and
which is suitable to be finished into 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 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport