CLA-2-64:RR:NC:247: K89930
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979
RE: The tariff classification of rubber boots from China
Dear Mr. Kavanaugh:
In your letter dated October 4, 2004, you requested a tariff classification ruling on behalf of Zandraz-Harmonie for a rubber boot, style SHO1000. You state that the boot has an external surface of 100 percent rubber. The boot is waterproof and covers the ankle but not the knee. There is a decorative buckle and strap at the top of the shaft. The shaft is lined with textile material.
The applicable subheading for style SHO1000, will be 6401.92.90, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with outer soles and uppers of rubber/plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, other, covering the ankle but not covering the knee, other, other. The general rate of duty will be 37.5 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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division