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NY J86281

July 1, 2003

CLA-2-64: RR: NC: TA: 347 J86281


TARIFF NO.: 6404.19.70

Ms. Rebecca Stracuzzi
Bruning International Corp.
8 Griffin Way
Chelsea, MA 02150

RE: The tariff classification of footwear from China.

Dear Ms. Stracuzzi:

In your letter dated June 16, 2003, you requested a tariff classification ruling.

The submitted half pair sample identified by you as Style “Pacific 3324,” is a man’s closed-toe, closed-heel, casual shoe that does not cover the ankle. The shoe has a textile material upper, a padded tongue & insole, a two-eyelet lace closure and a cemented-on molded rubber/plastic outsole. The shoe also has a molded 1-inch wide sidewall with front and rear bumper guards that overlaps the upper at the sole by approximately ½-inch, all around the shoe’s lower perimeter. We consider the sidewall to be a foxing or foxing-like band.

The applicable subheading for Style “Pacific 3324,” will be 6404.19.70, 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 neither open toes or open heels, and which is not a slip-on; in which the sole overlays the upper other than at the toe or heel; and which is presumed to be valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90¢ / pr. plus 37.5% 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 646-733-3042.


Robert B. Swierupski

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