NY 865800: The tariff classification of a man's one piece molded PVCshoe from China.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 865800

                                   AUGUST 22, 1991


CLA-2-64:S:N:N3D:347-T 865800  

CATEGORY:  Classification

TARIFF NO.: 6401.99.30  

Mr. Steven Papier
H.Z. Bernstein Co. Inc.
One W.T.C., Suite 1973
New York, NY 10048

RE:  The tariff classification of a man's one piece molded PVC
shoe from China.

Dear Mr. Papier:

     In your letter dated August 1, 1991, on behalf of Endicott
Johnson Inc.,  you requested a tariff classification ruling.     
   
     
     The submitted sample, identified as stock #SK-2823P-1, is a
waterproof, one piece molded polyvinyl chloride shoe, styled to
resemble a man's slip-on, stitched together casual leather
loafer. The shoe has a paperboard and mesh   reinforced insole, a
plastic/textile liner, a textile heel counter and a plastic faced
heel rest. We consider this shoe to be designed to be worn as a
protection against water.

     We are returning the sample as you have requested.   

     The applicable subheading for the shoe described above will
be 6401.99.30, Harmonized Tariff Schedule of the United States
(HTS), which provides for waterproof footwear, with outer soles
and uppers whose external surfaces are predominately of rubber
and/or plastics; in which the upper is attached to the sole or to
the midsole by a molding process; in which all the significant
pieces of the upper are joined to each other by a molding
process; in which the top of the upper is below the ankle; which
is designed to be a protection against water, oil or cold or
inclement weather; and which is designed to be used without
closures.  The rate of duty will be 25 percent ad valorem.   

     This ruling is being issued under the provisions of Section
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.



                                            Sincerely,

                                   
  
                                            Jean F. Maguire
                                            Area Director
                                            New York Seaport