CLA-2-64:RR:NC:TP:347 G88158
Mr. Harvey Arias
Romika USA, Inc.
8730 NW 36th Avenue
Miami, FL 33147
RE: The tariff classification of children’s PVC boots from Italy.
Dear Mr. Arias:
In your letter dated March 7, 2001, you requested a tariff classification ruling.
You have submitted two styles of children’s boots that you state are made of PVC. Both boots cover the ankle, but do not cover the knee. The yellow PVC boot, article #192.31 has no lining, but features a separately sewn-on textile collar with an adjustable lace-tie cinch closure. You also ask for a ruling on the yellow boot if it did not feature a textile liner, or a separately sewn-on textile collar. The red PVC boot, article #193, features a textile liner and a separately sewn-on textile collar with an adjustable lace-tie cinch closure. You state that the boots will be made in Italy and you are planning to import them from a manufacturer in Italy to your facility in Miami, Florida.
The applicable subheading for the yellow boot, article #192.31, without a lining and without a separately sewn-on textile collar will be 6401.92.6000, 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, having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is polyvinyl chloride, whether or not supported or lined with polyvinyl chloride but not otherwise supported or lined. The rate of duty will be 4.6% ad valorem.
The applicable subheading for the yellow boot, article #192.31 and the red boot, article #193 will be 6401.92.9060, 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, having uppers of which not over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is polyvinyl chloride, in which materials other than polyvinyl chloride (PVC) are used in the construction/lining of the boot. The rate of duty will be 37.5% ad valorem.
You have also submitted samples of two pieces of textile material, “700-Gram Boa with Mylar Thread,” and “Polar Fleece,” which you state will be brought in as (a) raw material for transformation into footwear components, as well as (b) pre-cut into footwear components. These two pieces of material are not used in the footwear samples you have submitted. It is not clear, from your letter, whether you plan to import these items from Taiwan into the U.S., or from Taiwan into Italy. If you plan to import these items from Taiwan into the U.S., you must provide us with samples of the actual pre-cut footwear components in order to obtain a classification ruling for them. In order to give you a binding classification ruling on the raw material being imported, you must provide us with more information on the production of this material. We need to know the following:
Fiber content of the pile.
Is the white fabric (700-Gram Boa with Mylar Thread) made by inserting sliver during the process.
Please provide the type of knit (warp or weft) and type of machine used to produce this fabric.
For the white fabric (700-Gram Boa with Mylar Thread) detail whether mylar threads are metalized and provide the relative weight of the mylar versus the other fiber forming the pile.
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