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NY C84144




February 6, 1998

CLA-2-39:RR:NC:SP:221 C84144

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.19.0000

Mr. Chi K. Leung
KWK Holding Company
29615 Stonecrest Road
Rancho Palos Verdes, CA 90275

RE: The tariff classification of ethylene vinyl acetate (EVA) sheets from China or Taiwan.

Dear Mr. Leung:

In your letter dated January 30, 1998, you requested a tariff classification ruling.

A sample was provided with your letter. The sample is embossed and is composed of cellular plastics. In their imported condition, the sheets will measure 65 inches by 41 inches. After importation, foot soles will stamped from the sheets.

In your letter you recommend classification in heading 6406, HTS, which provides for parts of footwear. However, the product in its imported condition is a sheet, which is provided for in heading 3921, HTS.

The applicable subheading for the cellular EVA sheets will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular, other. The rate of duty will be 6.5 percent ad valorem.

This ruling is being issued under the provisions of Part 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,

Robert B. Swierupski
Director,

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