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NY K87261




June 29, 2004
CLA-2-64: RR: NC: SP: 247 K87261

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.99.8000

Ms. Darlene DiBernardo
Deringer Logistics Consulting Group
1 Lincoln Blvd. (Suite 225)
Rouses Point, NY 12979

RE: The tariff classification of footwear from Guatemala.

Dear Ms. DiBernardo:

In your letter dated June 17, 2004, on behalf of your client Rio Vinyl Interamericana SA, you requested a tariff classification ruling.

The submitted half-pair sample, identified as Style “Sueco,” is a waterproof, closed-toe, open-heel; injection molded rubber/plastic “clog-like” shoe that does not cover the ankle.

The applicable subheading for Style “Sueco,” 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.

We are returning the sample as 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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