CLA-2-64:S:N:N3D:347-T 863365
Mr. Don H. Choi
Top Line Manufacturing Co.
Passaic Industrial Center/Building 1F
90 Dayton Ave.
Passaic, NJ 07055
RE: The tariff classification of footwear from China.
Dear Mr. Choi:
In your letter dated May 13, 1991, you requested a tariff
classification ruling.
The submitted sample, your item number C-39TH, WO1 and MO2,
may be described as a rubber bottom commonly known as "duck type"
footwear. It is a low cut (below-the-ankle height) shell
consisting of a molded-on outer sole and heel, and a molded
rubber upper part lined with a textile fabric. You state that
this item is a waterproof rubber bottom for a boot. The outer
sole is marked "Made in China".
This " bottom", in the condition as imported, has the
essential character of footwear. Specifically, it looks and
functions very much like rubber galoshes and, although not
complete, it does provide a total covering for the foot. The item
would be useful in its imported condition as waterproof footwear
if some form of closure were to be added to help keep it on the
foot.
The applicable subheading for the item described above will
be 6401.99.60, Harmonized Tariff Schedule of the United States
(HTS), which provides for certain footwear in Chapter 64. The
rate of duty will be 37.5 percent ad valorem.
This ruling is being issued under the provisions of Section
l77 of the Customs Regulations (l9 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