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NY C89593

July 21, 1998

CLA-2-64:RR:NC:TP:347 C89593


TARIFF NO.: 6402.19.90

Mr. John Kenney

Reebok International Ltd.

25 Littlefield Street

Avon, MA 02322

RE: The tariff classification of a running shoe from Indonesia.

Dear Mr. Kenney:

In your letter dated June 29, 1998, you requested a tariff classification ruling.

You have submitted a sample of what you state is a "Men's Adventure Sports Winter Running Shoe," style # 24-080601-B. You state that the upper is made up of a textile material with a lace-tie closure which has been completely obscured by another layer of material which you state is a knitted textile fabric featuring extensive plastic overlays and a slide fastener. This external knitted textile fabric is considered to be the shoe's upper since it completely obscures the underlying textile material. You state that the textile material underneath has been included inside the upper to provide warmth for the runner in colder climates. Visual examination of the upper indicates that the rubber/plastic is the material which makes up the greatest external surface area of the upper (ESAU). The outer sole is made up of rubber/plastic, 50% of which you state contains plastic sports studs for winter running. The shoe covers the ankle and is valued over $12.00 per pair.

Subheading note 1.(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS), describes "sports footwear" as footwear which is designed for a sporting activity and has, or has provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like. In this regard, the applicable subheading for the shoe will be 6402.19.90, (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, sports footwear, other, valued over $12.00 per pair. The rate of duty will be 11.2% 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 Richard Foley at 212-466-5890.


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