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NY K81223

November 28, 2003
CLA-2-64: RR: NC: SP: 247 K81223


TARIFF NO.: 6401.92.6000

Mr. Scott D. Hardy
NEOS Overshoe
208 Flynn Ave.
Burlington, VT 05401

RE: The tariff classification of footwear from China.

Dear Mr. Hardy:

In your letter dated November 12, 2003, you requested a tariff classification ruling.

The submitted half-pair sample identified as Style code INDWH, is a 12 ½-inch tall, waterproof overshoe. The overshoe has, as you state, a polyvinyl chloride (PVC) upper, which has been assembled by cement bonding and/or vulcanizing processes and a 1-inch wide adjustable-fit plastic-snap strap that crosses over the middle of the vamp & attaches to the outer side quarter. The overshoe also has a front fold-in flap with an adjustable plastic-snap side closure; PVC scuff guards at the toe & heel and a lightweight molded plastic traction outsole.

The applicable subheading for the overshoe sample, identified as Style code INDWH, will be 6401.92.6000, 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, having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is polyvinyl chloride, whether or not supported or lined with polyvinyl chloride but not otherwise supported or lined. The rate of duty will be 4.6% ad valorem.

We are returning the sample as 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 646-733-3042.


Robert B. Swierupski

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