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NY K80871

December 23, 2003
CLA-2-64: RR: NC: SP: 247 K80871


TARIFF NO.: 6402.99.90

Ms. Susan Morelli
13 Centennial Drive
Peabody, MA 01960

RE: The tariff classification of footwear from China.

Dear Ms.Morelli:

In your letter dated November 06, 2003, you requested a tariff classification ruling.

The submitted half pair sample, identified as Style name “Dance,” Style # 3082-1, is a woman’s athletic-like shoe that does not cover the ankle. The shoe has a functionally stitched together upper and you have provided external surface area measurements (ESAU) that indicate it is approximately 99% plastic and 1% textile material. The shoe also has a lace closure, a padded tongue & insole and a cemented-on molded rubber/plastic outsole. You state that the shoe will be imported in two colors 1 & 2 and the value is over $12 per pair. You also indicate that the shoe does not have a foxing/foxing-like band. Visual examination and our dissection of the sample shoe reveals that outsole overlaps the upper at varying heights of between ¼-inch to as much as ¾-inch at various sections around the shoe’s lower perimeter. This shoe has a foxing/foxing-like band.

The applicable subheading for this shoe, identified as Style name “Dance,” Style # 3082-1, will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; which has a foxing or foxing-like band applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued, over $12.00 per pair. The rate of duty will be 20% ad valorem.

We are returning your samples as 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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