The tariff classification of footwear from TaiwanDear Ms. Zimmerman:In your letter dated September 9, 1999, and received by this office on September 20, 1999, on behalf of Cabela’s Inc., you requested a tariff classification ruling.The submitted sample is a predominately nylon textile upper chest high fishermen’s wader, identified by you as "Wader #2". The chest wader has permanently attached 11-inch high PVC plastic boots with cemented-on, non-woven textile outer soles and heels, and elasticized textile suspenders. The applicable subheading for this chest wader will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the upper, by weight, consists of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not includ
Reasoning
The tariff classification of footwear from TaiwanDear Ms. Zimmerman:In your letter dated September 9, 1999, and received by this office on September 20, 1999, on behalf of Cabela’s Inc., you requested a tariff classification ruling.The submitted sample is a predominately nylon textile upper chest high fishermen’s wader, identified by you as "Wader #2". The chest wader has permanently attached 11-inch high PVC plastic boots with cemented-on, non-woven textile outer soles and heels, and elasticized textile suspenders. The applicable subheading for this chest wader will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the upper, by weight, consists of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not includ
Cite this ruling
CBP Ruling E87678 (64052090): The tariff classification of footwear from TaiwanDear Ms. Zimmerman:In your letter dated September 9, 1999, and received by this office on September 20, 1999, on behalf of Cabela’s Inc., you requested a tariff classification ruling.The submitted sample is a predominately nylon textile upper chest high fishermen’s wader, identified by you as "Wader #2". The chest wader has permanently attached 11-inch high PVC plastic boots with cemented-on, non-woven textile outer soles and heels, and elasticized textile suspenders. The applicable subheading for this chest wader will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the upper, by weight, consists of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not includ
Paste this into a product's override reason when citing this ruling as justification for a classification.