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PD I80076

May 2, 2002



TARIFF NO.: 6403.99.90

Mr. John J. Kenney
Sr. Customs Compliance Specialist
Reebok International, Ltd.
1895 J.W. Foster Boulevard
Canton, Massachusetts 02021

RE: Classification of footwear with extra laces made in China.

Dear Mr. Kenney:

In your letter, dated April 1, 2002, you requested a tariff classification ruling on a girl’s athletic shoe with a leather and textile upper. The leather is the greatest surface area of the upper. The outer sole is produced from rubber and/or plastic. The footwear has two “color coordinated” laces laced separately into the shoe’s eyelets. The laces can not be worn simultaneously.

The shoes and extra lace(s) form a set. The shoes are the essential character.

Currently shoe laces produced in China are not subject to textile restraints.

The applicable subheading for the leather upper shoe and the extra lace will be 6403.99.90, Harmonized Tariff Schedule of the United

States, HTS, which provides for footwear, in which the upper’s external surface is predominately leather; in which the outer sole is rubber and/or plastics; which is other than “sports footwear”; in which the top of the upper does not cover the wearer’s ankle; in which the sole is attached to the upper by other than welt stitched construction; which is worn by other than men, youths and boys; which is valued over $2.50 per pair. The rate of duty will be ten percent 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 Field National Import Specialist Anthony Cataldo at 617-565-6126 or National Import Specialist Richard Foley at 646-733-3042.


Nora E. Ehrlich
Port Director, Boston

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