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NY J87112

September 3, 2003

CLA-2-64: RR: NC: TA: 347 J87112


TARIFF NO.: 6403.99.60; 6403.99.90

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Ave.
Potomac, MD 20854-3334

RE: The tariff classification of footwear from China.

Dear Mr. Crain:

In your letter dated August 06, 2003, on behalf of your client AND1 Basketball Inc., you requested a tariff classification ruling.

The submitted half pair sample identified as Style 2 EZ Low (Pattern No. 110502-1T) is an adult athletic-type shoe, which does not cover the ankle. The shoe has an upper with an external surface area consisting of both leather and plastic material component parts assembled by functional stitching. The front-toe side quarters and middle-side quarters are leather, while the center toe, side-slanted red plastic stripes, rear quarters and heel area are rubber/plastic. The shoe also has a padded tongue, a lace closure and a rubber/plastic outsole. You have provided a lab report which indicates that the external surface area of this shoe’s upper was measured to be 54% leather and 46% rubber/plastic. Based on these measurements, we concur with you that as per Chapter 64, Note 4(a), HTS and the Hi-Tec Rules, this shoe has an upper that is of leather for footwear classification purposes.

Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8.

Therefore, the applicable subheading for this shoe, identified as “Style 2 EZ Low (Pattern No. 110502-1T),” in American men’s size 8.5 and larger will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; for other persons. 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.


Robert B. Swierupski

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