CLA-2-64:OT:RR:NC:N2:247
Mr. Hunter Fowler
Guntersville Breathables, Inc.
131 Sundown Drive NW
Arab, AL 35016
RE: The tariff classification of fishing wader with attached boots from China
Dear Mr. Fowler:
In your letter dated May 25, 2021, you requested a tariff classification ruling. You have submitted descriptive literature and a sample. The sample will be returned.
The Men's Rana PVC Lug Chest Wader | Brown, style number 2RN011-304, is a man’s chest-high wader. The sample consists of a pair of molded/vulcanized rubber/plastic boots with closed toes and closed heels that are permanently affixed to a plastic coverall component. It features two adjustable textile shoulder straps with buckles, a non-adjustable back strap, an internal flip-out chest pouch, and an elastic draw cord with a plastic chinch clasp at the topline. The outer soles of the boots in contact with the ground consist of rubber/plastic covered with a dense layer of coarse leather flocking.
The applicable subheading for the Men's Rana PVC Lug Chest Wader/|Brown, style number 2RN011-304, will be 6405.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other: other. The rate of duty will be 12.5 percent ad valorem.
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 https://hts.usitc.gov/current.
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 Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division