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NY 872065




March 13, 1992

CLA-2-64:S:N:N3:D JG-347 872065

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.20

Ms. Holly Ann Jacobsen
Eddie Bauer
15010 N.E. 36th Street
Redmond, Washington 98052

RE: The tariff classification of footwear from Korea.

Dear Ms. Jacobsen:

In your letter dated February 24, 1992, you requested a tariff classification ruling.

Style T774 is a women's duck bottom slip-on with a rubber sole and a rubber, suede, and textile upper. The shoe has a narrow textile border around the topline, a suede collar and flap, and a non functional lace trim. The sample will be returned as you requested.

The applicable subheading for this shoe will be 6402.99.20, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which not over 90 percent of the external surface area is rubber or plastics, designed to be worn over, or in lieu of, other footwear as protection. The rate of duty will be 37.5 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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