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NY J83917




May 28, 2003

CLA-2-64:RR:NC:TA:347 J83917

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.9190 ; 6403.99.90

Mr. John J. Kenney
Reebok International Ltd.
1895 J.W. Foster Boulevard
Canton, MA 02021

RE: The tariff classification of footwear from Italy; Modification of NY Ruling J82728 dated March 27, 2003.

Dear Mr. Kenney:

This ruling letter modifies NY Ruling J82728 issued to you on March 27, 2003. This revision is based on information submitted in your letter to this office dated April 14, 2003, identifying a need to correct the gender designation of two submitted sample shoes, the Diamond Italia Lug Hi, style 31-98552-womens and the Diamond Italia Lo, style 31-98558-womens. You request that the original ruling be modified to reflect that these two leather upper, rubber/plastic soled shoes not be classified “unisex” since these style numbers are designated to identify only “women’s” shoes. You now indicate that the “Diamond Italia Lug Hi” and “Diamond Italia Lo” with leather uppers, are available in both men and women models based on specific corresponding style numbers.

This corrected ruling letter reflects the resulting change of subheading and duty rate for the two shoes identified as Style #31-98552 and Style #31-98558 in NY Ruling J82728. It does not modify the original classification determination applicable to the other two shoes, identified as Style 31-92454 and Style 31-98557, which were also covered in that ruling.

You described the submitted two sample shoes subject to this revision as follows:

1) The Diamond Italia Lug Hi, style 31-98552, color brown/brown/cream is a Women’s shoe. The upper is a leather Hi cut shoe with wool lining. The sole is a rubber lug outsole.

3) The Diamond Italia, style 31-98558, color black/white, is a Women’s shoe. The upper is a leather low cut shoe with leather lining. The sole is a rubber lug outsole.

The applicable subheading for the shoe identified as Diamond Italia Lug Hi, style 31-98552-womens, will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics or composition leather and uppers of leather, which is not “sports footwear”, which covers the ankle and which is for women. The rate of duty will be 10% ad valorem.

The applicable subheading for the shoe, identified as Diamond Italia Lo, style 31-98558-womens, will be 6403.99.90, HTS, which provides for footwear with uppers of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; and which is for women. The rate of duty will be 10% 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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