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NY B82378

February 27, 1997

CLA-2-64:R:N3:347 B82378


TARIFF NO.: 6402.99.18

Mr. Ralph M. Navedo
Director of Import Services
Inter-Maritime Forwarding Company Inc.
156 William Street
New York, NY 10038-2689

RE: The tariff classification of swimming pool shoes.

Dear Mr. Navedo:

In your letter dated February 13, 1997, you requested a classification ruling on behalf of Columbia Association. You refer to the item in question as swimming pool shoes of 100 percent rubber, article #5300.

The shoes are below the ankle, slip-on type shoes which can be worn in the water at the beach or pool to protect the wearer's feet. The shoes have drain holes at various points along the upper to allow water to escape. Three holes appear at the instep area of the shoe just above the sole eliminating any waterproof capability.

The applicable subheading for the swimming pool shoes will be 6402.99.18, (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastic, 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 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.


Robert Swierupski
National Commodity

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