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NY M81455

April 12, 2006

CLA-2-64:RR:NC:SP:247 M81455


TARIFF NO.: 6404.11.70

Mr. Robert Butler
Innovative Custom Brands, Int’l
1350 Broadway, Suite 1604
New York, NY 10018

RE: The tariff classification of footwear from China

Dear Mr. Butler:

In your letter dated March 20, 2006 you requested a tariff classification ruling for a youths size-13 athletic shoe, identified as Style #ICB-196, with an upper that does not cover the ankle.

The shoe has a predominately textile material upper with a padded tongue, a lace closure and a cemented and sewn-on unit-molded rubber/plastic bottom with sidewalls that overlap the upper around the shoe’s lower perimeter. The shoe upper also has plastic eyelet stays, 1-inch high plastic sidewalls around the front quarters and a plastic heel portion to reinforce the back seam.

Along with the fully assembled youth’s size-13 sample shoe, you have also provided samples of this same style but unassembled shoe’s upper with a separate, unassembled unit molded rubber/plastic bottom. Based on the examination of these submitted samples, we have determined that there is an overlap of the upper by the molded bottom sidewalls of a height of ¼- inch or more for approximately 28% of the shoe’s lower perimeter. Generally, an overlap by a measurable height of ¼-inch, for less than 40% of the perimeter of a shoe, is deemed not enough to constitute substantial encirclement of the upper by a foxing or a foxing-like band. In this regard, the instant sample shoe does not have a foxing or a foxing-like band. However, this shoe is not classifiable under subheading 6404.11.60, HTSUS, as you believe. Although it does not have a foxing or a foxing-like band, it has an upper that is not exclusively affixed to the sole by an adhesive. The sole is attached to the upper by stitching and cementing. In addition, the shoe also has a sole that overlaps the upper other than at the toe or heel. We will presume that the shoe will be valued at over $3 but not over $6.50 per pair.

The applicable subheading for this shoe, identified as Style #ICB-196, will be 6404.11.70, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic footwear”; which has soles and/or midsoles if any, that are affixed to the upper other than exclusively with an adhesive, or has soles which overlap the upper other than at the toe or heel ; and which is valued at over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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