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April 22, 1999

CLA-2-64:RR:NC:TP:347 E80244

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40, 6402.99.18

Mr. Thomas M. Stanton
Edward M. Jones and Company
7804 NE Airport Way
Portland, OR 97218

RE: The tariff classification of two styles of men’s rubber/plastic shoes from England.

Dear Mr. Stanton:

In your letter dated March 31, 1999, written on behalf of your client, Airwair USA, you requested a tariff classification ruling.

You have submitted samples of what you state are two styles of “Dr. Martens Air Wair” men’s footwear, consisting of a boot, style #1460, and a man’s casual shoe, style #1461. You state that the uppers of both these shoes are composed of “veggie leather” which consists of 50% polymide microfiber and 50% polyurethane. You state both shoes feature Goodyear welting, which meets the customs definition of welt footwear. Both shoes also feature lace-tie closures and rubber/plastic outer soles.

You have also submitted two pieces of material for our examination which are used in the construction of the uppers of the submitted shoes. In examining this material, we can see that the upper is made of a piece of textile which has been completely covered with an external layer of rubber/plastic visible to the naked eye and therefore will be considered rubber/plastic for tariff purposes as enumerated in Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for the “Dr. Martens Air Wair” boot, style #1460, will be 6402.91.40, Harmonized Tariff Schedule of the United States (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 such as those mentioned in Note 4(a) to this chapter), which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be 6% ad valorem. The applicable subheading for the “Dr. Martens Air Wair” shoe, style #1461, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastics, not covering the ankle, which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper. The 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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