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NY K80149

November 12, 2003

CLA-2-64:RR:NC:SP:247 K80149


TARIFF NO.: 6402.91.90

Mr. John J. Kenny
Reebok International LTD
1895 J.W. Foster Boulevard
Canton, MA 02021

RE: The tariff classification of footwear from China

Dear Mr. Kenney:

In your letter dated October 24, 2003 you requested a tariff classification ruling.

The submitted half pair sample that you identify as a basketball shoe called the “ATR Flare” (no style number indicated) is an athletic style shoe that covers most of the wearer’s anklebone. The shoe has a stitched together upper with an external surface area that measures over 90% rubber/plastics (including all accessories and reinforcements) and a cemented-on rubber/plastic sole. We note that this shoe has a molded rubber/plastic cupsole bottom, the sides of which encircle and overlap the upper at the sole by varying heights, all around the shoe’s lower perimeter. The total measurable overlap by a height of at least ¼-inch and more, we found, accounts for as much as a 60% encirclement. We note that although you have provided a separate sample of the one-piece molded rubber/plastic outer sole that is cemented onto the bottom of this shoe, you have neglected to take into account the additional ¼-inch plus high overlap attributable to the rubber/plastic midsole component under and around the heel. We also note your statement that you do not believe that the shoe has a foxing. However, for Customs purposes, this shoe would be considered to have a foxing-like band. For the purposes of this ruling, we will presume that the shoe will be valued at over $12.00 per pair, since you have not provided us with a cost price in your letter.

Therefore, the applicable subheading for this shoe identified/called the “ATR Flare” basketball shoe will be 6402.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surfaces are predominately rubber and/or plastics; which is not "sports footwear”; which covers the ankle; in which the upper’s external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; which has foxing or foxing-like band applied or molded at the sole and overlapping the upper; and which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem.

We are returning the sample as you requested.

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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