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NY 809396



4/28/95

CLA-2-64:S:N:N8:347 809396

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60, 6403.99.90

Mr. Arthur Danforth
Hyde Athletic Industries, Inc.
Centennial Park
P.O. Box 6046
Peabody, MA 01961

RE: The tariff classification of footwear from China.

Dear Mr. Danforth:

In your letter dated April 11, 1995, you requested a tariff classification ruling for two styles of athletic footwear.

The footwear which you refer to as "Off the Rocker" style number 37400 for women and 38400 for men are athletic shoes with rubber soles and uppers of leather, plastic and textile. You state that leather accounts for over 50 percent of the surface area of the upper.

The applicable subheading for style 38400 will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastic, leather or composition leather and uppers of leather, other, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for style 37400 will be 6403.99.90 (HTS) which provides for footwear with outer soles of rubber, plastic, leather or composition leather and uppers of leather, other, for other persons, valued over $2.50/pair. The rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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