CLA-2-64:RR:NC:TA:346 B84634
Mr. Robert J. Gibson
Simms Fishing Products
P.O. Box 3645, 101 Evergreen Dr.
Bozeman, MT 59772
RE: The tariff classification of a formed upper and a boot from
Scotland.
Dear Mr. Gibson:
In your letter dated April 21, 1997 you requested a tariff
classification ruling.
The two submitted footwear samples are described as follows:
Item #1 - A fully lasted and formed, predominately rubber boot
upper with a completely closed, vulcanized-on rubber bottom. It is
approximately 16 inches high, with a lining consisting of neoprene
rubber sandwiched between two layers of textile fabric. The
textile surfaced neoprene lining extends out past the top of an 11
1/2 inch high rubber boot shaft and forms an additional 4 1/2
inch high textile shaft top section. You state that this
unfinished boot upper will have a midsole and an outer sole
attached to it in the United States and then, it will be attached
to an upper garment to create a fishing wader. The upper "garment"
will be made from either a neoprene or a "Gore-Tex" fabric.
Item #2 -"Royal Hunter Neoprene"- A waterproof boot,
approximately 17 inches high, with a polyvinyl chloride upper, a
stitched and cemented-on, metal studded rubber/plastic outer sole
and a cemented-on, 5/8 inch high metal studded heel. It also has
a rubber/plastic side gusset with an adjustable buckle and strap,
and is fully lined with textile faced neoprene for insulation
against cold weather.
The applicable subheading for "Item #1", as described above,
will be 6406.10.5000, Harmonized Tariff Schedule of the United
States (HTS), which provides for shoe uppers and the parts thereof;
which are formed uppers with insoles that cover all or most of the
bottom of the wearer's foot; in which the upper's external surface
is predominately other than either leather or composition leather
or textile materials; and which, inter alia, is suitable to be
finished into footwear designed to be a protection against water.
The rate of duty will be 30.7 percent ad valorem.
The applicable subheading for "Item #2", as described above,
will be 6402.91.50, HTS, which provides for footwear with outer
soles and uppers of rubber or plastics, which is not "sports
footwear", which covers the ankle, which has an upper whose
external surface area is over 90% rubber or plastics when all
accessories and reinforcements are included, and which is
designed to be worn over, or in lieu of, other footwear as a
protection against water, oil or cold or inclement weather. The
rate of duty will be 37.5 percent ad valorem.
We are returning your samples as you requested.
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 classification of Item #2, contact NIS Richard
Foley at 212-466-5890. If you have any other questions regarding
this ruling, contact National Import Specialist James Sheridan at
212-466-5889.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division