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NY K89247




September 21, 2004

CLA-2-39:RR:NC:SP:221 K89247

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Ms. Susana Martinez
TalleyRand Industries
900 2nd Street, NE
Suite 309
Washington, DC 20002

RE: The tariff classification of a shoe/boot cover from China.

Dear Ms. Martinez:

In your letter dated August 27, 2004, you requested a tariff classification ruling.

A sample was provided with your letter. The shoe/boot cover (S040204a) is composed of polyethylene plastic sheeting. It is a disposable cover designed to be worn over a shoe or boot to protect workers against contaminants such as water, oil, chemicals or grease. The cover does not have an applied sole. It is heat-sealed along the ends and has a heat-sealed elastic cuff at the top for fitting and protective purposes. The shoe/boot cover is uniform in shape and designed to fit either foot.

The applicable subheading for the shoe/boot cover will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 National Import Specialist Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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