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NY N027026

May 9, 2008



TARIFF NO.: 6404.11.8090

Ms. Mei Li
Marubeni America Corp.
450 Lexington Avenue
New York, NY 10017-3904

RE: The tariff classification of footwear from China

Dear Ms Li:

In your letter dated April 24, 2008 you requested a tariff classification ruling for two half pair samples of athletic-type shoes for infants and children, identified as style names Baby 03 and Child 07.

The two samples, style name “Baby 03” and “Child 07” are both below-the-ankle height athletic-type shoes with a predominately textile material upper and a molded rubber/plastic bottom/outsole that overlaps the upper with a foxing-like band. You have provided measurements indicating that both shoe styles have an upper of 65% textile material and 35% “synthetic leather” (rubber/plastics). Both shoes also have an adjustable hook-and-loop closure strap at the instep and you state in your letter that they will both be valued at over $6.50 but not over $12.00 per pair.

The applicable subheading for both these shoes, identified as style name “Baby 03” and “Child 07”, will be 6404.11.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); which has outer soles of rubber or plastics; which is tennis shoes, basketball shoes, gym shoes, training shoes and the like; and which is valued over $6.50 but not over $12.00 per pair. The rate of duty will be 90 cents per pair plus 20% 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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