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NY N022594

February 8, 2008



TARIFF NO.: 6402.19.1541

Ms. Rebecca Montgomery
New Balance Athletic Shoe, Inc.
10 International Way
Lawrence, MA 01843-1064

RE: The tariff classification of footwear from China

Dear Ms. Montgomery:

In your letter dated January 25, 2008, you requested a tariff classification ruling for a shoe identified as style BWHMLW.

      The submitted sample is a size 7 below-the-ankle cleated soccer or lacrosse shoe with a lace-tie closure. You state that the shoe has an upper with an external surface area that is over 90 percent rubber/plastics (including accessories or reinforcements) and the shoe does not have a foxing or foxing-like band. The outer sole is made of rubber/plastics with molded cleats around the perimeter.

The applicable subheading for style BWHMLW will be 6402.19.1541, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastic: sports footwear: 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: other: for women. The general rate of duty will be 5.1% 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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