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March 26, 1999

CLA-2-64:RR:NC:TP:347 D89429

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.99.30

Mr. Steven Wang
WTS Customs Brokerage Co., Inc.
8901 S. La Cienega Blvd., Suite 110
Inglewood, CA 90301-4401

RE: The tariff classification of plastic waterproof shoes from Taiwan.

Dear Mr. Wang:

In your letter dated March 12, 1999, written on behalf of your client, Principle Plastics, you requested a tariff classification ruling.

You have submitted a sample of what you state is a pair of women’s low-heel waterproof casual shoes. You state that the shoes are of the slip-on type with an upper and outer sole made of 100% PVC material. These shoes are classified as waterproof footwear, not covering the ankle. You also state that the importer is planning to import this type of shoe from Germany, Italy, France, China, and Cypress.

The applicable subheading for the shoes will be 6401.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither affixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, designed for use without closures, which does not extend above the ankle. The rate of duty will be 25% 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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