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NY J82430




March 31, 2003

CLA-2-64: G23 J82430

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Arthur Colpack
Colpack Design & Manufacturing, Inc.
50 Terminal Street, Bldg. 2, Suite 414
Boston, MA 02129

RE: The tariff classification of plastic footwear from China.

Dear Mr. Colpack:

In your letter of March 25, 2003, you requested a tariff classification ruling on your style Puddle.

The Puddle is a ladies slip-on rain shoe. The outer sole is composed of rubber/plastics. The external surface area of the upper is over 90 percent rubber/plastics, the only exception being two small textile gores. The shoe is of non-molded construction formed by sewing the parts together and having a substantial portion of functional stitching exposed on the outer surface. The shoe does not have a foxing-like band, since the overlap, primarily at the toe and heel, does not substantially encircle the shoe, measuring less than 40 percent of the whole.

The applicable subheading for the Puddle will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), with outer soles and uppers of rubber or plastics, other: other: having uppers of which over 90 percent of the external surface area of the upper (including accessories or reinforcements...) is rubber or plastics: other: other: other. 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 646-733-3042.

Sincerely,

John Barrett,

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