CLA-2-64:S:N:N3D:347-T 856343
Ms. Linda Cooper
Cooper Imports Inc.
1051 Clinton St.
Buffalo, New York 14206
RE: The tariff classification of a child's rainboot, which you
intend to produce in Turkey.
Dear Ms Cooper:
In your letter received on September 19, 1990, you requested
a tariff classification ruling.
The submitted sample is a child's, one piece, molded
polyvinyl chloride rainboot, about 7 1/2 inches high and bearing
the "Wellipets" trademark design. The boot is supported or lined
with, you state, a polyester knit fabric that you intend to
replace in the final production version with one made of a
"polymide (nylon)" knit. Since the boot will still be lined with
a material that is other than polyvinyl chloride, its tariff
classification will remain unchanged
The applicable subheading for the boot described above will be
6401.92.90, Harmonized Tariff Schedule of the United States (HTS),
which provides for footwear, in which the upper's and the outer sole's
external surfaces are predominately rubber and/or plastics; which is
waterproof; in which the upper is attached to the sole or to the
midsole by a molding process; in which all the significant pieces of
the upper are joined to each other by a molding process; in which the
top of the upper is below the bottom of the wearer's kneecap but above
the top of his ankle bone; and in which there are materials used that
are other than polyvinyl chloride (PVC). The rate of duty will be 37.5
percent ad valorem.
We note that articles classifiable under subheading 6401.92.90, HTS,
are not entitled to duty free treatment under the Generalized System of
Preferences (GSP).
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