CLA-2-61:RR:NC:3:353 D83271
Mr. Nohemy Valdivieso
Nohemy Customs Broker, Inc.
11222 La Cienega Blvd., Ste. 135
Inglewood, Ca 90304
RE: The tariff classification of a scuba diving shoe from Korea.
Dear Mr. Valdivieso:
In your letter dated October 5, 1998, on behalf of Nelson
Sports, Inc., you requested a tariff classification ruling.
The submitted sample is a scuba diving shoe consisting of
knit polyester fabric coated with rubber or plastic. The item
resembles a sock and does not have an applied sole.
The applicable subheading for the scuba diving shoe will be
6117.80.9540, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Other made up clothing accessories,
knitted or crocheted; knitted or crocheted parts of garments or
of clothing accessories: Other Accessories: Other: Other,
Of man-made fibers: Other." The rate of duty will be 15.1% 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 Kenneth
Reidlinger at 212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division