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June 9, 1999

CLA-2-64:RR:NC:TP:347 E82520


TARIFF NO.: 6403.99.60, 6403.99.90

Mr. Roger J. Crain
Customs Science Services, Inc.
3506 Frederick Place
Kensington, MD 20895-3405

RE: The tariff classification of a leather basketball shoe from China.

Dear Mr. Crain:

In your letter dated May 17, 1999, written on behalf of your client, AND1 Co., you requested a tariff classification ruling.

You have submitted a sample of style “AND1" basketball shoe. You have also provided a lab report which shows the external surface area of the upper (ESAU) to be made of 60% leather and 40% rubber/plastic. The shoe features a lace-tie closure and rubber/plastic outer sole. We agree that the white plastic arch-shaped heel wrap is disregarded as an accessory/reinforcement piece since it is not turned under and lasted to the sole, but is merely stitched to leather pieces that are. In addition, it does not contribute any structure to the upper.

We consider this type of footwear to be commonly worn by both sexes. The applicable subheading for the basketball shoe, up to and including American men’s size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic, and/or rubber outer soles, not covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering 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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