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NY I80946




May 8, 2002

CLA-2-64:G23 I80946

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.50; 6402.99.80

Mr. Arthur Colpack
Colpack Design & Manufacturing, Inc.
50 Terminal Street, Building 2, Suite 414 Boston, MA 02129

RE: The tariff classification of footwear from China.

Dear Mr. Colpack:

In your letter dated April 29, 2002, you requested a tariff classification ruling for two styles of rainy day footwear.

The samples submitted with your request are styles RAINY and RAINBOW, both with uppers of polyurethane panels assembled by sewing and both with cemented-on molded rubber outer soles. In both styles the sole overlaps the uppers by ¼ inch or more.

The low-cut RAINY is a slip-on shoe with two elasticized textile gores for comfort and fit. This shoe is not considered protective against water, as the textile components would not keep the foot dry in a pool of water 2 inches deep. The RAINBOW is a boot approximately 10 inches high with a side-zipper closure. This rain/fashion boot is considered protective against water. Your office advises that both styles are marketed as rainwear and that the first cost of the slip-on RAINY will fall between $6.50 and $12 per pair. The samples have been cut for determination of a ¼ inch foxing-like band; a portion of each has been returned for your reference.

The applicable subheading for style RAINY will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics: other than sports footwear, zoris
and footwear incorporating a metal toe-cap: not covering the ankle: other: which is not protective footwear: which has a foxing-like band: and which is valued over $6.50 but not over $12. The rate of duty for this subheading will be 90 cents per pair plus 20% of the value.

The applicable subheading for style RAINBOW will be 6402.91.50, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics: other than sports footwear, zoris and footwear incorporating a metal toe-cap: covering the ankle: protective against water. The rate of duty will be 37.5% of the value.

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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 646-733-7042.

Sincerely,

Jeffrey Walgreen,
Port Director

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