CLA-2-64:S:N:N3:D 346 SM 861495
Mr. Don Choi
Top Line Manufacturing Co.
90 Dayton Avenue
Passaic, N.J. 07055
RE: The tariff classification of Hip Boot Tops from Taiwan or
Korea.
Dear Mr. Choi:
In your letter dated March 14, 1991, you requested a tariff
classification ruling.
You describe the item as follows:
"Our item No. Description
NW-LINER 4mm Neoprene Upper for Neoprene Boots
REMARK This Upper to be connect with Rubber Boots
U.S.A.
Country of Origin: Taiwan or Korea".
We note that the sample is marked "Made in Thailand". Of
course, accurate country of origin marking is required on all
imports.
The sample is also marked "Neoprene 80% Nylon Jersey 20%".
The neoprene is "sandwiched" between the two nylon fabric layers.
The sample looks somewhat like oversized pants. It will
cover the wearer's hips and legs but not his foot or ankle.
Adjustable straps act as suspenders.
We believe that, at present, the principle use in the United
States of articles of this class or kind is as parts,
i.e.,"tops", of wading boots.
While the actual use of your imports will not necessarily be
controlling, the Customs port of entry should confirm after
importation that you do, in fact, attach them to the top of rubber
boots (which cover the foot and the ankle and come directly in
contact with the ground). If your imports are not so used,
Customs will seek additional information from you and others
concerning the principle use of this type of article. This could
change our classification opinion regarding future shipments.
The applicable subheading for your sample will be
6406.10.9040, Harmonized Tariff Schedule of the United States
(HTS), which provides for parts of uppers, whose outer layer is
made of textile materials, which textiles are, by weight,
predominately of man-made fibers. The rate of duty will be 9% .
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