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NY 863365

May 29, 1991

CLA-2-64:S:N:N3D:347-T 863365


TARIFF NO.: 6401.99.60

Mr. Don H. Choi
Top Line Manufacturing Co.
Passaic Industrial Center/Building 1F
90 Dayton Ave.
Passaic, NJ 07055

RE: The tariff classification of footwear from China.

Dear Mr. Choi:

In your letter dated May 13, 1991, you requested a tariff classification ruling.

The submitted sample, your item number C-39TH, WO1 and MO2, may be described as a rubber bottom commonly known as "duck type" footwear. It is a low cut (below-the-ankle height) shell consisting of a molded-on outer sole and heel, and a molded rubber upper part lined with a textile fabric. You state that this item is a waterproof rubber bottom for a boot. The outer sole is marked "Made in China".

This " bottom", in the condition as imported, has the essential character of footwear. Specifically, it looks and functions very much like rubber galoshes and, although not complete, it does provide a total covering for the foot. The item would be useful in its imported condition as waterproof footwear if some form of closure were to be added to help keep it on the foot.

The applicable subheading for the item described above will be 6401.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for certain footwear in Chapter 64. The rate of duty will be 37.5 percent ad valorem.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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.


Jean F. Maguire
Area Director
New York Seaport

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