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NY F80714




December 27, 1999

CLA-2-64:RR:NC:TP:347 F80714

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Brett Conrad
Deep See, Inc.
18935 59th Avenue NE
Arlington, WA 98223

RE: The tariff classification of a rubber/plastic shoe from China.

Dear Mr. Conrad:

In your letter dated November 30, 1999, you requested a tariff classification ruling.

You have submitted a sample of an open heel/open toe slip-on sandal, article #91201, which you state is made up of a rubber/plastic upper and outer sole.

The applicable subheading for the shoe 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. The rate of duty will be 6% ad valorem. The rate will remain the same in year 2000.

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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