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NY D84672

November 24, 1998

CLA-2-64:RR:NC:TA:347 D84672


TARIFF NO.: 6402.19.70

Mr. Mark Blachowski
Held & Associates, Inc.
1120 Erie St.
P.O. Box 34470
North Kansas City, MO 64116-0870

RE: The tariff classification of footwear from Thailand

Dear Mr. Blachowski:

In your letter received November 12, 1998, on behalf of Title Boxing, LLC., you requested a tariff classification ruling.

The submitted two half pair samples, styles "TBS1-Short" and "TBS2-Tall", approximately 7-inches and 11-inches high respectively, are both identified by you as "boxing shoes". These over-the ankle boxing boots both feature full lace-up closures, flexible rubber/plastic outer soles, textile tongues and uppers consisting of stitched together plastic and textile material external surface component parts. You have provided external surface area of upper (ESAU) measurements obtained from an independent lab which found that the TBS2-Tall boot has an ESAU that is 59.15% rubber/plastic and 40.85% textile. For the TBS1-Short boot, the reported ESAU is 69.35% rubber/plastic and 30.65% textile. These boots, you state, will be priced $9.90 per pair for style TBS1 and $10.80 per pair for style TBS2.

The applicable subheading for both these boxing boots will be 6402.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's and outer sole's external surface is predominately rubber and/or plastics; which is "sports footwear" in which the upper's external surface is not over 90% rubber or plastics (including any accessories or reinforcements); and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 78.8› per pair plus 17.6% ad valorem

We are returning the samples 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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