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NY N002926

November 29, 2006

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


TARIFF NO.: 6402.99.18

Ms. Doreen Rizzo
One High Street
North Andover, MA 01845

RE: The tariff classification of footwear from China

Dear Ms. Rizzo:

In your letter dated November 1, 2006, you requested a tariff classification ruling for a footwear/bag sample, identified as 1Z289.

      The submitted sample is a lace-up basketball shoe with an outer sole and upper of rubber/plastics. The shoe does not cover the ankle and does not have a foxing or foxing-like band. The footwear is sold with a color-coordinated woven, canvas, draw-string bag. You state that the bag measures approximately 14” wide x 14” high. The bag is the type often included with good quality shoes. It is large enough to accommodate a pair of shoes for storage. In this regard, the shoes and bag together form a composite article classified according to GRI 3(b). Composite goods are classified according to the component which gives them their essential character, therefore, this pair of shoes and accompanying bag constitute a composite article classifiable with the rate applicable to the shoes.

The applicable subheading for style 1Z289 will be 6402.99.18, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective. The general rate of duty will be 6 percent 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).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States (HTSUS) is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of some of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that merchandise currently classified in HTS 6402.99.18 will be classified in HTS 6402.99.31 under the 2007 HTS. Under the circumstances, this classification under the 2007 tariff is advisory only.

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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