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March 19, 1999

CLA-2-64:RR:NC:TA:347 D88400

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.20

Ms. Michelle Marshall
Air Commerce Customs Brokers, Inc.
510 Plaza Drive, Suite 2290
Atlanta, GA 30349

RE: The tariff classification of footwear from China

Dear Ms. Marshall:

In your letter received March 12, 1999, on behalf of Thorp Direct Sales, Inc., you requested a tariff classification ruling.

The submitted half pair sample is a man’s below-the-ankle height, one piece PVC injection molded shoe, identified as your style #881. It has a three eyelet lace closure, a separately sewn on plastic tongue and a foam padded textile topline collar that has also been attached to the top of this molded shoe by stitching. Because of its one piece PVC molded construction, it is readily evident that this shoe prevents penetration by water, and so it is designed to provide wetness protection for the wearer’s foot.

The applicable subheading for this shoe, your style #881, will be 6402.99.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; and which is designed to be a protection against water, oil, grease or chemicals, or cold or inclement weather. The rate of duty will be 37.5% 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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