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NY I85659




September 13, 2002

CLA-2-64: RR: NC: TA: 347 I85659

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.99.8000

Ms. Pat Coston-Dzierzanowski
John P. Coston and Co., Inc.
70 N. E. Loop 410 (Suite 185)
San Antonio, TX 78216

RE: The tariff classification of footwear from China.

Dear Ms. Coston-Dzierzanowski:

In your letter dated August 26, 2002, on behalf of your client Demand Marketing Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as “ Style A2280-14/15-PVC Outdoor Clog,” is a waterproof, closed-toe, open-heel; injection molded rubber/plastic slip-on shoe that does not cover the ankle.

The applicable subheading for the “ Style A2280-14/15-PVC Outdoor Clog,” will be 6401.99.8000, HTS, which provides for waterproof footwear with soles and uppers of rubber or plastics, the upper’s of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not cover the ankle; which does not have a protective metal toe-cap; which is not designed to be a protection against water, oil, grease or chemicals, or cold or inclement weather; in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); and which does not have a foxing-like band applied or molded at the sole and overlapping the upper. The rate of duty will be Free.

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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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