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NY N014007

July 30, 2007



TARIFF NO.: 6404.19.9030

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Avenue
Potomac, MD 20854-3334

RE: The tariff classification of footwear.

Dear Mr. Crain:

In your letter dated July 5, 2007, you requested a tariff classification ruling on behalf of Payless ShoeSource Worldwide, Inc for a man’s shoe.

You have submitted a sample identified as “American Eagle Campus Chukka” that you describe as a lace-up, below-the-ankle shoe with a rubber sole. You state that the upper is composed of a leather substrate covered with a thin plastic sheeting, the plastic has, in turn, been covered by a thin layer of textile material. We agree with your statement that the external surface area of the upper is textile material. You have provided a value over $12/pair for this style.

The applicable subheading for the “American Eagle Campus Chukka” will be 6404.19.9030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: other, valued over $12/pair, for men. The general rate of duty will be 9 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/.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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