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NY D82738

October 20, 1998

CLA-2-64:RR:NC:TA:347 D82738


TARIFF NO.: 6404.19.20

Ms. AnnMarie Nelson
Circle International, Inc.
23119 66th Avenue South
Kent, WA 98032

RE: The tariff classification of footwear from China

Dear Ms. Nelson:

In your letter dated September 23, 1998, on behalf of International Seaway Trading, you requested a tariff classification ruling.

The submitted half pair sample is an above-the-ankle shoe, no style number indicated. It has a paper hang-tag logo label with the words "Wetland", "Waterproof" and "Impermeable" indicated on it. The shoe's upper consists primarily of a molded plastic upper, the external surface of which is entirely covered with a layer of non-woven textile fibers that simulate a suede-like finish. Additionally, the shoe has a sewn-on padded textile ankle collar, a padded textile tongue, a lace closure with metal eyelets and a molded rubber/plastic bottom. We consider this shoe to be specifically designed to protect the wearer's foot against penetration by water.

The applicable subheading for the shoe described above will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (accessories and reinforcements not included); in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% ad valorem.

We are returning the sample as you 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 212-466-5890.


Robert B. Swierupski

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