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NY D82022

September 24, 1998

CLA-2-64:RR:NC:TA:347 D82022


TARIFF NO.: 6404.11.50

Mr. Louis S. Shoichet
Tomkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of footwear from China or Taiwan

Dear Mr. Shoichet:

In your letter dated September 2, 1998, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling.

The sample you have submitted is, as you describe, a woman's lace-up casual sneaker, identified as "Mesh Sneaker-PP1178839". It has a cotton canvas upper with a four eyelet lace closure, partial mesh side panels and a unit molded rubber/plastic bottom with an approximately « inch high rubber/plastic foxing or foxing-like band that overlaps the upper at the sole while completely encircling the shoe. You state that this shoe will be valued not over $3.00 per pair and you incorrectly contend that this shoe does not have a foxing-like band. In actual fact, this shoe does posses a foxing-like band because, as set forth in the guidelines relating to the characteristics of foxing and foxing-like bands in T.D. 83-116, unit molded footwear is considered to have a foxing-like band if a vertical overlap of 1/4 inch or more exists from where the upper and the outsole initially meet.

The applicable subheading for this shoe will be 6404.11.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is "athletic" footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which has a foxing-like band; and which, we presume, is valued at or under $3.00 per pair. The rate of duty will be 48% ad valorem.

We are returning the sample as you 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 212-466-5890.


Robert B. Swierupski

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