NY 865046: The tariff classification of a scuba type boot from Taiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                              NY 865046

                            August 6, 1991


CLA-2-64:S:N:N3:D 346SM 865046

CATEGORY:  Classification

TARIFF NO.: 6404.19.80  

Ms. Kris Chapple
C.M. Schayer & Co.
3839 Newport Street
Denver, CO  80220

RE:  The tariff classification of a scuba type boot from Taiwan. 

Dear Ms. Chapple:

     In your letter dated July 3, 1991, on behalf of Head Sports,
you requested a tariff classification ruling.

     Your sample has an over-the-ankle, zip-up upper and insole
made of foam rubber laminated between two layers of fabric.  The
calendered rubber outer sole has been "rolled up" onto the upper
about 1/2 inch all around the shoe.  It will clearly be used in
scuba diving, wind surfing and for other water sports.  The
wearer's feet will not stay dry when he/she is immersed in water
since water will get in through the opening at the top.

     In a telephone conversation between National Import
Specialist J. Sheridan and your office, it was stated that the
approximate value is $8.50 per pair.

     The applicable subheading for your sample will be
6404.19.80, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the external
surfaces of the uppers are of textile materials and the outer
soles are of rubber and/or plastics; which is neither "sports"
footwear nor tennis, basketball, gym or training shoes or the
like; which is not designed to be a protection against water, oil
or cold or inclement weather; which has a foxing-like band almost
wholly of rubber and/or plastics; and which is valued over $6.50
but under $12 per pair.  The rate of duty will be 20 percent ad
valorem plus $.90 per pair.   

     We are returning you sample as you requested.

     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