CLA-2-64:RR:NC:TA:347 D82352
Mr. Brian Wavra
La Crosse Rainfair
3600 South Memorial Drive
Racine, WI 53403
RE: The tariff classification of footwear from China
Dear Mr. Wavra:
In your letter dated September 10, 1998 you requested a
tariff classification ruling.
The submitted sample is a half pair of what you describe as
a gaiter, your style "CP-98-92 Gaiter". This item, you state, is
used as an overshoe or boot cover while riding a motorcycle, we
presume, in rain or inclement weather. It has an approximately
17 inch high textile shaft upper that has an assortment of
plastic snaps and Velcro closures to secure the item to the
wearer's leg. It also has a bottom that features a wide opening
under the heel, a 3/4 inch wide elasticized strap passing under
the arch to help secure it to the boot or shoe it will be worn
over, and a substantial rubber outer sole, which covers all of
the underside of the frontal toe area and accounts for most of
the sole (excluding the heel) that is in contact with the ground.
You also state that the interior of this overboot is coated with
100% PVC.
The applicable subheading for this overboot/shoe will be
6404.19.20, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the upper's external
surface is predominately textile materials; in which the outer
sole's external surface is predominately rubber and/or plastics;
which is not "athletic" footwear; and which is designed to be a
protection against water, oil, or cold or inclement weather. The
rate of duty will be 37.5% ad valorem.
We are returning the sample as you requested.
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 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division