CLA-2-64:RR:SP:247
Mr. Richard Mueller
A.H. Carter & Associates
25802 74th Avenue, S.
Kent, WA 98032
RE: The tariff classification of fishing waders from China.
Dear Mr. Mueller:
In your e-Ruling request dated August 21, 2008, you requested a tariff classification ruling on behalf of Cam Sigler Company for a fishing wader. You have not provided a sample of the item. You identify the item as 840H Silver Label XT. You state that the item is made for both men and women. You also state that there is a rubber lug sole version and a felt sole version. The accompanying photograph is of a chest-high fishing wader with a boot attached. You state that the wader “hipper” is woven 100% nylon outer shell with 100% nylon mesh inner surface with waterproof breathable polyurethane laminated in between. The boot is man-made leather (rubber/plastics). You state that the boot is not vulcanized.
The applicable subheading for men’s lug sole version of item number 840H Silver Label XT will be 6404.19.2030, Harmonized Tariff Schedule of the United States (HTSUS), The applicable subheading for the women’s lug sole version of item number 840H Silver Label XT will be 6404.19.2060, HTSUS, which provides for footwear with outer soles of predominantly rubber and/or plastics and uppers of predominantly textile materials: other: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37.5 percent ad valorem.
The applicable subheading for men’s felt sole version of item number 840H Silver Label XT will be 6405.20.9030, HTSUS. The applicable subheading for the women’s felt sole version of item number 840H Silver Label XT will be 6405.20.9060, HTSUS, which provides for other footwear with uppers of predominantly textile materials: other: other. The rate of duty will be 12.5 percent ad valorem.
You suggest that the perspective importation of item number as 840H Silver Label XT may be eligible for temporary duty reduction under subheading 9902.25.60, HTSUS, which provides for men’s footwear (except vulcanized footwear and footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper), valued over $20/pair, covering the ankle, whose height from the bottom of the outer sole to the top of the upper does not exceed 8 inches, such footwear designed to be worn in lieu of, but not over, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather where such protection includes protection against water that is imparted by the use of a coated or laminated textile fabric.
The external surface area of the upper for fishing waders includes the portion covering the legs and chest, therefore, the item has a height from the bottom of the outer sole to the top of the upper which exceeds 8 inches. The item is ineligible for classification under subheading 9902.25.60, HTSUS.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 646-733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division