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NY J88540

September 18, 2003

CLA-2-64:RR:NC:347: J88540


TARIFF NO.: 6402.99.18

Mr. Roger Crain
Customs Science Services, Inc.
11901 Reynolds Avenue
Potomac, MD 20854-1106

RE: The tariff classification of footwear

Dear Mr. Crain:

In your letter dated August 26, 2003, you requested a tariff classification ruling on behalf of AND 1, for footwear sample “Gratis Low” (Pattern No. 42503-1lL). You state that the sample is a below-the-ankle athletic shoe with an outer sole and upper of rubber/plastic. You indicate that the upper is over 90 percent rubber/plastics including accessories or reinforcements. Your inquiry concerns whether the “Gratis Low” has a foxing or foxing-like band.

The shoe is constructed with a two-part bottom, a rubber/plastics outer sole and an inner unit molded sole shell. The upper is designed to overlap most of the inner shell and is cut-out to allow the inner shell to function as “upper” in strategic locations. The upper and sole components are specially designed to produce a shoe without a substantial overlap of the upper by the sole, (less than 40 percent). Our measurements indicate that a ¼ inch overlap of the upper by the sole occurs around approximately 34 percent of the perimeter of the shoe. In this regard, the “Gratis Low” does not have a foxing or foxing-like band.

The applicable subheading for footwear style “Gratis Low” will be 6402.99.18, (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, other,. The general rate of duty will be 6 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 National Import Specialist, Richard Foley at 646-733-3042.


Robert B. Swierupski

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