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May 18, 1999

CLA-2-64:RR:NC:TA:347 E81483


TARIFF NO.: 6403.91.60

Mr. John B. Pellegrini
Ross & Hardies
Park Avenue Tower
65 East 55 St.
New York, NY 10022-3219

RE: The tariff classification of footwear from Indonesia, Thailand or China.

Dear Mr. Pellegrini:

In your letter dated April 29, 1999, on behalf of your client Adidas America, Inc., you requested a tariff classification ruling.

The submitted half pair sample, you state, is a man’s “adventure”shoe, identified as “Article No. 088890, Model Badrock Proof”. The item is an over the ankle height, fairly light weight outdoor hiking shoe, with a predominately leather upper, a lace closure that utilizes metal D-rings and speed hooks, a padded ankle opening and a sturdy looking, rubber/plastic bottom that has an outer sole with molded-in protrusions for traction and durability. In addition, this “adventure” shoe is also waterproof.

In your letter you state that Adidas America, Inc., makes comparable numbers and styles of this line of footwear for women as well as for men. To validate this fact, you have submitted the relevant extracted portions from the importer’s “Q4 99 Footwear” catalog, which does show that many, if not all, of the shoes that are included under its “Adventure Mountain” series group designation for this type of rugged footwear, are available in both men’s and women’s models (12 men’s models and 7 women’s models). Therefore, since a comparable line of women’s “adventure” shoes does exist, the instant shoe, identified as” Model Badrock Proof” and included in the importers footwear catalog among the available styles for men, will be classified as “footwear for men”.

The applicable subheading for the shoe, Article No. 088890, Model Badrock Proof, will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for men, youths and boys. The rate of duty will be 8.5% 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 212-637-7089.


Robert B. Swierupski

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