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June 30, 1999

CLA-2-64:RR:NC:TA:347 E83620


TARIFF NO.: 6401.99.3000

Ms. Gladys Diaz
John T. Raia CHB’s
One Industrial Plaza, Bldg. D
Valley Stream, NY 11581

RE: The tariff classification of footwear from China

Dear Ms. Diaz:

In your letter dated June 18, 1999, on behalf of Futai (USA) Inc., you requested a tariff classification ruling.

The submitted half pair sample is a below-the-ankle height waterproof, slip-on rain shoe, identified as style name “Lucy-Moc Toe-0216-2A”. It has an all rubber upper, the component parts of which have been assembled and formed by molding and vulcanization processes, and a separately vulcanized-on, coarsely molded rubber outer sole. This low-top rain shoe also has a removable, textile faced, rubber/plastic insole and a thin textile fabric lining. The shoe is designed to keep the wearer’s feet dry and has no closures.

The applicable subheading for the rain shoe described above, will be 6401.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes; which does not cover the ankle; which does not contain a protective metal toe-cap; which is designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; and which is designed to be used without closures. The rate of duty will be 25% 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 212-637-7089.


Robert B. Swierupski

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