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NY H88270

March 6, 2002

CLA-2-64:RR:NC:TA:347 H88270


TARIFF NO.: 6404.11.50

Ms. Winnie Tan
Bob Barker Co., Inc.
118 E. Jones St.
Fuquay-Varina, NC 27526

RE: The tariff classification of footwear from China

Dear Ms. Tan:

In your letter dated February 19, 2002 you requested a tariff classification ruling.

The submitted sample, Item #B854-10, you state is a men’s tennis shoe, which does not cover the ankle. This athletic type shoe has a predominately textile canvas upper, a rubber/plastic toecap and three 1-inch wide adjustable straps that function as a hook-and-loop type closure at the instep. The shoe also has a rubber/plastic outer sole with an encircling 1-inch high rubber foxing band, vulcanized on at the sole and overlapping the upper. You have also informed us by telephone that this shoe will be valued at $2.20 per pair.

The applicable subheading for this shoe, identified as Item #B854-10, will be 6404.11.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic footwear”; which has a foxing-like band; and which is valued not over $3.00 per pair. The rate of duty will be 48% ad valorem.

In response to your question regarding the importation of this shoe, if made in South Africa, we note that articles classifiable under 6404.11.50, HTS, which are products of the Republic of South Africa, are currently eligible for duty free treatment under the African Growth and Opportunity Act (AGOA) upon compliance with all applicable regulations, and with HTS General Note 16.

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 646-733-3042.


Robert B. Swierupski

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