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NY K82522

February 5, 2004
CLA-2-64:RR:NC:SP:247 K82522


TARIFF NO.: 6402.91.40

Mr. John B. Pellegrini
McGuireWoods LLP
Park Avenue Tower
65 East 55th St.
New York, NY 10022-3219

RE: The tariff classification of footwear from China

Dear Mr. Pellegrini:

In your letter dated January 19, 2004, on behalf of your client Reebok International, Ltd., you requested a tariff classification ruling.

The submitted half pair sample identified as the revised “Model ATR Flare” is a men’s athletic-type shoe, which covers the wearer’s ankle and has a lace closure. The shoe has a functionally stitched together rubber/plastic upper that is, as you state, more than 90% rubber/plastic when all accessories and reinforcements are included. It also has a cemented-on molded rubber/plastic outer sole. The molded rubber/plastic outsole overlaps the upper, but only at the heel, at the toe and for a few inches along the front inside lateral part of the shoe. The total amount of overlap of the upper at the sole represents less than a 30% encirclement of the total lower perimeter of this shoe. In order for a shoe to exhibit a foxing-like band, past precedent decisions and customs rulings have maintained, as you state, that the overlap of the upper at the sole by an outsole or some other component must encircle at least 40% of the perimeter of the shoe. An encircling overlap of the upper of less than 40%, such as we have found and measured on this shoe, is deemed not to constitute a foxing-like band.

Therefore, the applicable subheading for this athletic style shoe identified as the revised “Model ATR Flare” will be 6402.91.40, 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 covers the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% ad valorem.

We are returning the samples 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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