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NY N021811




January 24, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.90.9000

Mr. Michael R. Spano
Michael R. Spano & Co., Inc.
190 McKee Street
Floral Park, NY 11001

RE: The tariff classification of bowling shoes from China

Dear Mr. Spano:

In your letter dated January 8, 2008, you requested a tariff classification ruling on behalf of Etonic Worldwide for a pair of below-the-ankle, lace-up bowling shoes identified as Style EB030.

The bowling shoes, while forming a pair, have separate identities. While both shoes have uppers of rubber/plastics, the left shoe has an outer sole of rubber/plastics classifiable under heading 6402, Harmonized Tariff Schedule of the United States, (HTSUS), while the right shoe has a textile material sliding pad resulting in an outer sole of textile material classifiable in heading 6405, HTSUS.

Classification under the HTSUS is governed by the General Rules of Interpretation (GRI's).

General Rule of Interpretation 3 (GRI 3) states:

     3(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

     3(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

     3(c) When goods cannot be classified by reference to 3(a) or 3(b); they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

      The shoes are not classifiable in accordance with GRI 3(a) or (b) because the competing headings are equally specific. Therefore, GRI 3(c) determines the applicable subheading.

The applicable subheading for the bowling shoes identified as Style EB030 will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The general rate of duty will be 12.5 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/.

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.

Sincerely,

Robert B. Swierupski
Director,

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