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NY D80519




August 17, 1998

CLA-2-64:RR:NC:TP:347 D80519

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18, 6402.99.90, 6404.11.90

Mr. Jeffrey Shieh
And 1
919 Conestoga Road
Bldg. 1, Floor 1
Rosemont, PA 19010

RE: The tariff classification of basketball shoes from China.

Dear Mr. Shieh:

In your letter dated July 9, 1998, written on behalf of your client, Da Sheng Enterprise Corporation, you requested a tariff classification ruling.

You have provided samples for three styles of shoes which you refer to as men's basketball shoes. Style "Posite-Skinny Boy" 923-1t (9015022) is made up of an upper and outer sole of rubber/plastic. Style "TA-922-5T" is made up of an upper of plastic and textile materials with a rubber/plastic outer sole that overlaps the upper by more than 1/4-inch around the entire perimeter of the shoe. Style "Posite- Skinny Boy" 923-1t (9015901) is made up of an upper of mostly textile material with rubber/plastic overlays and a rubber/plastic outer sole. You state that all three styles are valued over $12.00 per pair.

The applicable subheading for style "Posite-Skinny Boy" 923-1t(9015022) will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% ad valorem. The applicable subheading for style TA-922-5T will be 6402.99.90, (HTS), which provides for footwear in which the upper and outer sole's external surface is rubber and/or plastics, not covering the ankle, not having uppers of which over 90 percent of the external surface area is rubber or plastics, which has a foxing-like band, which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem. The applicable subheading for style "Posite-Skinny Boy" 923-1t(9015901) will be 6404.11.90, (HTS), which provides for footwear in which the upper's external surface area is predominately textile materials, in which the external surface area of the outer sole is predominately rubber and/or plastics, which is athletic footwear, which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem.

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 212-466-5890.

Sincerely,

Robert B. Swierupski
Director,

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