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February 12, 1999

CLA-2-64:RR:NC:TP:347 D87656

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18, 6402.91.40

Mr. Louis P. Vizza
Blair
220 Hickory Street
Warren, PA 16366-0001

RE: The tariff classification of men’s plastic shoes from China.

Dear Mr. Vizza:

In your letter dated January 29, 1999, you requested a tariff classification ruling.

You have submitted samples for five styles of what you state are men’s dress shoes, Blair products #9479, #9480, #9481. You state that all five shoes are made of 100% polyurethane uppers with PVC outer soles.

The applicable subheading for style #9479 and #9480 will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear having uppers of over 90% rubber/plastic with rubber and/or plastic outer soles, which are not protective, which do not possess a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The general rate of duty will be 6% ad valorem.

The applicable subheading for style #9481 will be 6402.91.40, HTS, which provides for footwear, in which the upper and outer sole’s external surface is rubber and/or plastics, which covers the wearer’s ankle, in which the upper’s external surface is over 90% rubber and/or plastics including accessories and reinforcements, which does not possess a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The general rate of duty will be 6% 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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