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January 22, 1999

CLA-2-64:RR:NC:TA:347 D86425

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.11.70

Ms. Teryl Orrico
Nordstrom Product Group
1617 - 6th Avenue, Suite 1000
Seattle, WA 98104-1049

RE: The tariff classification of footwear from Sri Lanka

Dear Ms. Orrico:

In your letter dated January 5, 1999 you requested a tariff classification ruling.

The submitted samples, Style #’s KC98-306 and KC98-305, are both children’s athletic type shoes. Style KC98-306 is a low-top and Style KC98-305 is an above the ankle high-top sneaker. Both styles have textile uppers, lace closures, rubber/plastic outer soles, rubber toe bumpers and fully encircling, 1-inch high rubber foxings that overlap the uppers at the sole. You state that these shoes will be priced at between $5.15 and $5.35 per pair.

The applicable subheading for both these shoes will be 6404.11.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic footwear”; which is valued over $3.00 but not over $6.50 per pair; and which has a foxing-like band. The rate of duty will be $.90 per pair plus 37.5% ad valorem.

We are returning the samples as you requested.

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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