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NY M83321




June 14, 2006

CLA-2-64:RR:NC:SP:247 M83321

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.70

Mr. Denni Awana
Inter-Orient Services
1455 Monterey Pass Rd. Suite #205
Monterey Park, CA 91754

RE: The tariff classification of footwear from China

Dear Mr. Awana:

In your letter dated May 24, 2006, on behalf of Meiao USA Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #1578, is an athletic-type shoe with a predominately rubber/plastic material upper that does not cover the ankle and with a cemented-on rubber/plastic outer sole. The shoe has a padded plastic tongue and a long, 1-inch wide elasticized textile strap accessory or reinforcement, sewn onto the upper’s external surface. This elasticized strap passes across the instep and through a metal guide on one side of the upper and then back over to the other side of the upper, where it is secured with a hook-and-loop closure. The upper external surface also includes a sewn on, 2 ½-inch long by 1-inch wide textile material strap-like accessory/reinforcement trim that holds the metal guide ring in place and several logos or patches of stitched-in textile embroidery. Based on visual estimates, we have determined that the external surface area of the upper is not over 90% rubber or plastics, with all accessories and reinforcements included. The shoe does not have a foxing or a foxing-like band. You have informed this office by telephone that the shoe will be valued at over $3 but not over $6.50 per pair.

The applicable subheading for the shoe, identified as Style #1578, will be 6402.99.70, Harmonized Tariff Schedule of the United States (HTSUS), 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; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not a slip-on; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued 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.

Sincerely,

Robert B. Swierupski
Director,

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