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NY 890834

October 22, 1993



TARIFF NO.: 6405.20.90

Mr. Michael Skidmore
Tower Group International, Inc.
115 Broad Street
P.O. Box 192
Boston, MA 02101

RE: The tariff classification of a wading shoe from Korea.

Dear Mr. Skidmore:

In your letter dated September 23, 1993, on behalf of Danly International, you requested a tariff classification ruling.

The submitted sample is a man's over - the - ankle height "wading" shoe with a predominately textile upper, which you have confirmed, by telephone, to be "nylon". The shoe has a three strap "velcro" closure, a 2 inch wide rubber toe cap, a vulcanized- on rubber bottom with a fully encircling 1 inch wide rubber foxing tape, and a 3/8 inch thick felt outer sole which also covers the bottom of the heel. There are two "vent" holes punched through the upper, on both the inside and outside mid section, along the foxing tape, to allow for water to flow out of the shoe after immersion.

The applicable subheading for this wading shoe will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the sole's external surface is predominately other than rubber, plastic, leather or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight predominately consists of fiber other than vegetable fiber or wool; and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5 percent ad valorem.

This ruling is being issued under the provisions of Section 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.


Jean F. Maguire

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