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NY J82381




March 27, 2003

CLA-2-64: RR: NC: TA: 347 J82381

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Ms. Genny Fenske
DEEP SEE, INC.
18935 – 59th Ave. NE
Arlington, WA 98223

RE: The tariff classification of footwear from China.

Dear Ms. Fenske:

In your letter dated March 18, 2003, you requested a tariff classification ruling.

The submitted half pair sample, identified as a “DP # 24-Slide Sandal,” is a unisex open-toe, open-heel, slip-on sandal. The upper is, as you indicate, made of 100% ethylene vinyl acetate (EVA) material, consisting of an approximately 3-inch wide strap that traverses the vamp and has printed on the center of the upper the “Deep See” trademark. The sandal also has a contour-molded rubber/plastic insole that is cemented to a 3/8-inch thick grooved rubber/plastic outsole.

The applicable subheading for the “DP # 24-Slide Sandal,” 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, other. The rate of duty will be 6% ad valorem.

We are returning the sample 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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