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NY 818451




February 8, 1996

CLA-2-39:RR:NC:TP:221 818451

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9890

Mr. Gerda Paulsen
Gerda Paulsen Import
Hoffsjef Lovenskioldsvei 2D
0382 Oslo, Norway

RE: The tariff classification of the "Polarfot" insulating sole from Norway.

Dear Mr. Paulsen:

In your letter dated January 8, 1996, you requested a tariff classification ruling.

The sample submitted with your request is identified as the "Polarfot" insulating sole. The product slips onto the sole of a shoe, and is secured by means of an adjustable webbed nylon strap. It is designed to be worn by ice fishermen, or by spectators who are standing on snow or ice during winter sports events, to insulate the foot against the cold. The sole is made of foamed plastics, approximately one inch in thickness, roughly in the shape of a slip-on shoe cover. The foamed material is molded so that it is flat at the heel area, but tapers gradually to form sides which are higher at the front and form a v-shaped cap over the toes.

The applicable subheading for the Polarfot insulating sole will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 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 Joan Mazzola at 212-466-5580.

Sincerely,

Roger J. Silvestri
Director

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