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January 20, 1999

CLA-2-64:RR:NC:TP:347 D86071


TARIFF NO.: 4016.99.35, 6401.92.90

Ms. Cecilia Castellanos
Western Overseas Corporation
P.O. Box 90099
Long Beach, CA 90809

RE: The tariff classification of disposable footwear from China

Dear Ms. Castellanos:

In your letter dated December 17, 1998, written on behalf of your client, Distributors Service Corporation, you requested a tariff classification ruling for disposable footwear.

You have submitted samples for three styles of what you refer to as disposable footwear for one-time use only, which you state are to be worn over shoes as protective footwear against water, liquids or nuclear contamination. You state that all three styles are made up of natural latex. Stock #1525Y and #1525B are latex booties without applied soles. Stock #LB1250 is a latex bootie with a ridged sole. Stock #1525Y and #1525B are not considered footwear as per Note 1(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), which states that Chapter 64 does not cover disposable foot or shoe coverings of flimsy material without applied soles. These products are classified according to their constituent material.

The applicable subheading for stock #1525Y and #1525B will be 4016.99.35, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, of natural rubber. The rate of duty will be free. The applicable subheading for stock #LB1250 will be 6401.92.90, (HTS), which provides for waterproof footwear with outer soles and uppers of rubber or plastic, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, footwear covering the ankle, but not covering the knee, in which materials other than polyvinyl chloride (PVC) are used in the construction of the boot. The rate of duty will be 37.5% 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 Richard Foley at 212-466-5890.


Robert B. Swierupski

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