CLA-2-64:S:N:N3D:347 862279
Mr. K.R. Attard
Matie Ltd.
Unit A13 - A
Marsa Ind. Est.
Malta
RE: The tariff classification of footwear from Malta
Dear Mr. Attard:
In your letter dated April 4, 1991, you requested a tariff
classification ruling.
The sample is a one-piece, latex, over-the ankle boot which
you state is for use in nuclear plants. Although these boots may
be for one-time use only, they are neither "flimsy" nor "not
without applied soles," as listed in the exceptions to footwear
in the General Explanatory Notes to Chapter 64 of the Harmonized
Tariff Schedule of the United States (HTS).
The applicable subheading for these boots will be
6401.92.90, (HTS), which provides for certain footwear in
Chapter 64. The rate of duty will be 37.5 percent ad valorem.
Although these boots may be disposable, they are not
classified in 6405.90.20, HTS, because HTS heading 6405 provides
only for "other footwear," which means footwear other than that
"with outer soles and uppers of rubber or plastics" which is
provided for in headings 6401 and 6402.
Note that if these boots are to be sold in individual pairs
to ultimate purchasers, they are not clearly enough marked with
the country of origin to be considered legally marked. Each boot
of the pair and the plastic bags must be clearly marked.
However, if they are sold only in cartons to the plants which
then issue them to their employees, country of origin marking is
required only on the cartons.
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