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February 16, 1999

CLA-2-64:RR:NC:TA:347 D87646

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.80

Mr. Field Barnes
R.F. Barnes Customs Broker
216 E. Rhapsody
San Antonio, TX 78216-3114

RE: The tariff classification of footwear from Taiwan or Korea

Dear Mr. Barnes:

In your letter dated January 19, 1999, on behalf of Blue Water Technologies Inc., you requested a tariff classification ruling.

The submitted half pair sample, no style number indicated, is, you state, a fisherman’s wading shoe. The shoe is the over ankle, Neoprene bootie type, approximately 8-1/2 inches high, with an upper that has an external surface area consisting of a predominately textile fiber fabric. This “ wading shoe” also has cemented-on rubber toe and heel caps, a full shaft length, hook-and-loop side closure that does not keep water out, a fully encircling rubber foxing tape and a rubber outer sole. It is the opinion of this office that this shoe is meant to be worn in water, but it is not specially designed to keep the wearer’s foot dry when immersed in water. You have informed this office, by telephone, that this item will cost between $8.00 and $9.00 per pair.

The applicable subheading for the fisherman’s wading shoe described above will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which has neither open toes nor open heels and is not a slip-on; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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 Richard Foley at 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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