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NY F80431




January 5, 2000

CLA-2-64:RR:NC:TP:347 F80431

CATEGORY: CLASSIFICATION

TARIFF NO.: 6401.92.90, 6401.99.30

Mr. Michael Moran
M2 Inc.
P.O. Box 386
Winooski, VT 05404

RE: The tariff classification of waterproof footwear from Italy.

Dear Mr. Moran:

In your letter dated December 6, 1999, you requested a tariff classification ruling.

You have submitted samples of four styles of what you state are rubber/plastic rain shoes that are not designed to be worn over or with other footwear. You state that the “woman’s thermoplastic rain shoe,” style #RS107, dark green in color, calf height, with a nylon liner, is made up of 100% thermoplastic rubber. The applicable subheading for the shoe will be 6401.92.90, 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, 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.

You state the dark green clog, style #RS101, is made of 100% PVC rubber. This shoe also has an inner lining, and a 2 ½ inch sidewall all around the shoe’s perimeter. The third sample, #RS103, resembles a traditional Dutch wooden clog which you state is made up of 100% PVC rubber, and no inner lining. You state that the last sample, #RS109, referred to as a “woman’s thermoplastic rain shoe,” is made up of 100% thermoplastic rubber, with no inner lining. These three styles do not cover the ankle. The applicable subheading for these shoes will be 6401.99.30, 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 affixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, designed for use without closures, which does not extend above the ankle. 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.

Sincerely,

Robert B. Swierupski
Director,

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