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NY C89813


July 21, 1998

CLA-2-64:RR:NC:TP:347 C89813

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60, 6403.91.90, 6404.19.90

Mr. John J. Kenney

Reebok International Ltd.

25 Littlefield Street

Avon, MA 02322

RE: The tariff classification of shoes from Indonesia.

Dear Mr. Kenney:

In your letter dated July 7, 1998, you requested a tariff classification ruling.

You have submitted samples for what you refer to as men's "Ex-O-Fit" fitness shoes in both a textile and leather version. You state that both shoes are constructed the same way but using different upper materials. Both shoes cover the ankle, have lace-tie closures, and feature rippled outer soles which are not flexible. You state that both the textile hi cut shoe, "Ex-O-Fit Hi Workboot Canvas, style# 2-40771" and the leather hi cut shoe, "Ex-O-Fit Hi Workboot, style# 2-39319 and 2-40928, also feature leather collars and foxing-like bands. You state that the textile shoe is valued at $13.28 per pair, and the leather shoe is valued at $22.89 per pair.

The applicable subheading for the leather style, up to and including American men's size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For American men's size 8.5 and above, the applicable subheading will be 6403.91.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for men, youths and boys. The rate of duty is 8.5% ad valorem. The applicable subheading for the textile style shoe will be 6404.19.90, HTS, which provides for footwear in which the upper external surface is predominately textile materials, in which the outer sole's external surface is predominately rubber and/or plastics, which is not "athletic" footwear, in which the upper's external surface is still 50% or less leather even after every leather accessory or reinforcement present is included as part of the upper's external surface, which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather, which has neither open toes or open heels and is not a slip-on, and which is valued over $12.00 per pair. The rate of duty will be 11.2% 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,


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