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PD I80979

May 13, 2002

CLA-2-64:D11:PDI80979

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40, 6402.91.50 and 6402.99.18

Mr. Arthur Colpack
Colpack Design and Manufacturing, Inc.
50 Terminal Street
Building 2 Ste. 414
Boston, Massachusetts 02129

RE: Classification of footwear made in China.

Dear Mr. Colpack:

In your letter, dated April 25, 2002, you requested tariff classification rulings on six woman’s shoes.

Style “Puddle” has a polyurethane upper with a unit molded rubber outer sole. The shoe is a “slip-on” and does not cover the wearer’s ankle bone.

Style “Jeri” has a plastic upper with a unit molded rubber outer sole. The shoe is a “slip-on” and does not cover the wearer’s ankle bone.

Style “Drizzle” has a polyurethane upper with a unit molded rubber outer sole. The shoe is a “slip-on” and does not cover the wearer’s ankle bone.

Style “Slush” is a boot, approximately six and one half inches in height with a plastic upper and a zipper closure. The footwear covers the wearer’s ankle. The upper is molded in excess of three centimeters above the top of the shaft. The outer sole is made of rubber. The boot is not considered to be protection in function.

Style “Jamie” is a boot, approximately seven and one half inches in height with a stitched plastic upper and a zipper closure. The outer sole is made from rubber.

Style “Tornado” is a boot, approximately fourteen and one half inches in height with a stitched plastic upper and a zipper closure. The outer sole is made from rubber.

The soles overlap the uppers by less than one quarter of an inch. We do not consider the six styles to have a foxing-like band.

For the purpose of this ruling, we assume “Slush” to be valued over $6.50 but not over $12.50 per pair.

The applicable subheading for “Tornado” and “Jamie” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, in which the upper’s external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which there is no protective metal toe-cap; in which the top of the upper covers the wearer’s ankle; in which the upper's external surface is over 90 percent rubber and/or plastics, including accessories and reinforcements; which does not have a foxing or foxing-like band; which is not designed to be protective against water, oil, or cold or inclement weather. The rate of duty will be 6 percent ad valorem.

The applicable subheading for “Slush” will be 6402.91.50 HTS, which provides for footwear with outer soles and uppers of rubber and/or plastics; which is other than "sports footwear"; which does not have a metal toe-cap; which covers the ankle; in which the external surface area of the upper (including any accessories or
reinforcements) is over 90 percent rubber and/or plastics; which Is entirely molded construction in excess of three centimeters above the top of the outer sole; which is other than protection in function; which is valued over $6.50 and not over $12.00 per pair. The rate of duty will be $0.90 per pair plus 20 percent ad valorem.

The applicable subheading for “Puddle”, “Drizzle” and “Jerri”, will be 6402.99.18, HTS, which provides for other footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which there is no protective metal toe-cap; in which the top of the upper does not cover the wearer's ankle; in which the upper's external surface is over 90 percent rubber and/or plastics, including accessories and reinforcements; which does not have a foxing or foxing-like band; which is not designed to be protective against water, oil, or cold or inclement weather. The rate of duty will be 6 percent 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 Field National Import Specialist Anthony Cataldo at 617-565-6126 or National Import Specialist Richard Foley at 646-733-3042.

Sincerely,

Nora E. Ehrlich
Port Director, Boston


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