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NY N008185

March 23, 2007



TARIFF NO.: 6404.11.7090

Ms. Susan Morelli
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/paint kit sample, identified as reference # KD034-07F-450, “Chuck Taylor Express Yourself.”

      The submitted sample is a lace-up athletic shoe with an outer sole of rubber/plastics and an upper of textile material. The shoe covers the ankle and has a foxing or foxing-like band. The footwear is sold with a “clear sealed poly bag” containing three ¾ oz. tubes of paint and an applicator “comb” used to apply the paint to the shoe’s white canvas upper. The shoe/paint kit is a “set” for tariff classification purposes with the essential character imparted by the footwear. You have provided a value of over $3 but not over $6.50/pair.

The applicable subheading for reference # KD034-07F-450, “Chuck Taylor Express Yourself” will be 6404.11.7090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $3 but not over $6.50/pair. The general rate of duty will be 90 cents per pair plus 37.5 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).

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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