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NY 865800


AUGUST 22, 1991

CLA-2-64:S:N:N3D:347-T 865800

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.99.30

Mr. Steven Papier
H.Z. Bernstein Co. Inc.
One W.T.C., Suite 1973
New York, NY 10048

RE: The tariff classification of a man's one piece molded PVC shoe from China.

Dear Mr. Papier:

In your letter dated August 1, 1991, on behalf of Endicott Johnson Inc., you requested a tariff classification ruling.

The submitted sample, identified as stock #SK-2823P-1, is a waterproof, one piece molded polyvinyl chloride shoe, styled to resemble a man's slip-on, stitched together casual leather loafer. The shoe has a paperboard and mesh reinforced insole, a plastic/textile liner, a textile heel counter and a plastic faced heel rest. We consider this shoe to be designed to be worn as a protection against water.

We are returning the sample as you have requested.

The applicable subheading for the shoe described above will be 6401.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear, with outer soles and uppers whose external surfaces are predominately of rubber and/or plastics; in which the upper is attached to the sole or to the midsole by a molding process; in which all the significant pieces of the upper are joined to each other by a molding process; in which the top of the upper is below the ankle; which is designed to be a protection against water, oil or cold or inclement weather; and which is designed to be used without closures. The rate of duty will be 25 percent ad valorem.

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

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