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May 4, 1999

CLA-2-64:RR:NC:TA:347 E81171

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.70 ; 6404.19.80

Ms. Cecilia Castellanos
Western Overseas Corporation
P.O. Box 90099
Long Beach, CA 90809-0099

RE: The tariff classification of footwear from Taiwan

Dear Ms. Castellanos:

In your letter dated April 23, 1999, on behalf of Rothhammer International, Inc., you requested a tariff classification ruling.

The submitted two half pair samples of footwear are described as follows:

Item #906 “Aqua Walkers” - A low-top surf shoe, with a neoprene fabric and nylon textile mesh upper that has an adjustable textile strap at the instep, and which also has a molded rubber/plastic bottom that rolls up and overlaps the upper by a height of approximately 1/2-inch or more, all around the shoe’s lower perimeter. The shoe is intended to be worn in water, but is not designed to keep the wearer’s feet dry. We consider this shoe to have a foxing-like band. You state that this shoe will be valued at $6.05 per pair.

Item #911 “Aqua Shoes” - A low-top surf shoe, which is intended to be worn in the water, but is not designed to keep the wearer’s feet dry. The shoe has a sewn together stretch material upper consisting of a layer of neoprene rubber that is sandwiched between two external layers of textile fabric. It also has an adjustable hook-and loop” strap to help hold it on the foot, and a cemented-on, unit molded rubber/plastic bottom, which overlaps the upper at the sole by a height of 3/4-inch or more, all around the shoe. We consider this shoe to have a foxing-like band. You state that this shoe will be valued at $7.43 per pair.

The applicable subheading for Item #906, “Aqua Walkers”, will be 6404.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; 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 a foxing-like band; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be $.90 per pair plus 37.5% ad valorem.

The applicable subheading for Item #911, “Aqua Shoes”, will be 6404.19.80, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials; 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 a foxing-like band; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be $.90 per pair plus 20% ad valorem.

We are returning the two samples as you requested.

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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