CLA-2-64:RR:NC:TP:347 E85883
Mr. Gene Brunetta
Arbill Industries, Inc.
10450 Drummond Rd.
Philadelphia, PA 19132
RE: The tariff classification of a latex boot from China.
Dear Mr Brunetta:
In your letter dated August 11, 1999, you requested a tariff classification ruling.
You have submitted a sample of what you refer to as a disposable latex boot. You state that this item would be used in construction or other dirty work areas. It is worn over work shoes, normally along with disposable protective clothing. You state that the boot is manufactured by “dipping on a former in latex.” In addition, you state that there are no seams or attached soles, and the bottom of the boot has grit particles to create a tread surface. The boot extends above the ankles but below the wearer’s knees. You also state that the boot maintains thickness at 1.1 – 1.2 mm along sides and top, thicker on the bottom. You state the boot is produced entirely of latex rubber, which we will assume to be of natural latex. The item is valued at or below $1.00 per pair. You have enclosed a pair of these boots and your company catalog for review. You refer to these boots as part. no. A202102 (medium) A202103 (large) A202104 (x-large) or A202105(xx-large).
This one-piece, over the ankle boot appears to have a separately applied sole consisting of the grit particles you refer to, which gives the sole its “roughed up” traction surface. Although these boots may be considered “disposable,” they are not considered “flimsy” as per Note 1. (a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS), which states that this chapter does not cover:
“Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;"
The applicable subheading for the footwear will be 6401.92.90, 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 ankle, but not covering the knee, in which materials other than polyvinyl chloride (PVC) are used in the construction of the boot. 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 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division