CLA-2-64:RR:NC:TP:347 C83233
Mr. David Krupp
All-Ways Forwarding Int'l. Inc.
Hemisphere Center
U.S. Rt. 1-9 South
Newark, N.J. 07114
RE: The tariff classification of rubber chest waders and textile
suspenders from China
Dear Mr. Krupp:
In your letter dated December 22, 1997, written on behalf of
your client, LDF Industries, you requested a tariff
classification ruling.
Your letter does not provide any information regarding the
construction of the chest waders. Based on our examination of
the sample you have submitted, the external surface of the waders
appears to be made of a rubber material and the interior appears
to be lined with a textile material. In addition, the waders are
packaged with detachable textile suspenders which are designed to
fit onto the waders.
GRI 3(b) provides for composite goods made up of different
components. Explanatory Note IX to GRI 3(b) states that
composite goods can consist of separable components, provided
these components are adapted to one another and are mutually
complementary and that together they form a whole which would not
normally be offered for sale separately. The waders and textile
suspenders are a composite good as that term is defined and
applied in the HTSUS. Composite goods are classified according
to the component which gives them their essential character.
Since the essential character is imparted by the waders, the
applicable subheading for the hip waders and textile suspenders
will be 6401.91.00, Harmonized Tariff Schedule of the United
States (HTS), 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 knee. The rate of duty will be 37.5% ad valorem.
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 Richard
Foley at 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division