LA-2-96:RR:NC:SP:222 E87458
Mr. Ned Ostler
Kuehne & Nagel, Inc.
2009 South 4130 West #B
Salt Lake City, UT 84104
RE: The tariff classification of boot zipper kit from China.
Dear Mr. Ostler:
In your letter dated September 20, 1999, on behalf of your client Red Wing Shoe Company, you requested a classification ruling.
The submitted sample is a boot zipper kit identified as
#6466. The kit consists of two plastic zipper inserts, two laces and a metal hook. The zipper inserts have eyelets along the sides so they can be laced into the boots. These zipper inserts are laced into hiking boots that would normally lace, to allow them to zip. In our opinion, the essential character to this boot zipper kit is imparted by the zippers.
The applicable subheading for the boot zipper kit will be 9607.19.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for slide fasteners and parts thereof: slide fasteners: other, fitted with chain scoops of plastic. The rate of duty will be 13 percent 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 Alice Masterson at 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division