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NY F80217

December 15, 1999

CLA-2-64:RR:NC:TP:347 F80217


TARIFF NO.: 6404.19.80

Mr. Steven S. Weiser
Graham & James LLP
885 Third Avenue
21st Floor
New York, NY 10022-4834

RE: The tariff classification of a slip-on textile shoe from China.

Dear Mr. Weiser:

In your letter dated November 18, 1999, written on behalf of your client, The Basketball Marketing Company Inc., d/b/a And 1, you requested a tariff classification ruling.

You have submitted a sample of “The Shootaround,” style #9030, which you state is a slip-on, lace-less men’s basketball shoe with an outer sole of rubber or plastics, and an upper of textile material, valued at approximately $10.00 per pair. A rubber/plastic outer sole forms a foxing-like band and overlaps the upper by more than ¼ inch all around the perimeter of the shoe. You state the shoe possesses attributes that indicate their suitability for a sport or activity.

As this shoe does not feature any type of closure, we do not consider it to be “athletic-like” for purposes of chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). In addition, as stated in T.D. 93-88 dated October 25, 1993, which concerns footwear definitions, it states that the term “athletic footwear” does not include a “slip-on,” except gymnastic slippers.

The applicable subheading for the “Shootaround” will be 6404.19.80, 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 not “athletic footwear,” which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% ad valorem. The rate will remain the same in year 2000.

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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