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February 19, 1999

CLA-2-64:RR:NC:TP:347 D87668

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60, 6403.99.90

Mr. Russ Holmgren
Circle International, Inc.
255 Clearview Avenue
Edison, NJ 08837

RE: The tariff classification of leather athletic shoes from China.

Dear Mr. Holmgren:

In your letter dated February 2, 1999, written on behalf of your client, Jack Schwartz Shoes, you requested a tariff classification ruling.

You have submitted samples for athletic shoes, style “One Niter,” which you state are for men, women, children and infants. You state that the gender breakdown for this shoe will be as follows: “MONE” for men, “BONE” for boys, “YONE” for youths, “IONE” for infants, and “WONE” for women. The shoe’s upper is made up of both leather and textile material, with a rubber/plastic outer sole. A cursory examination of the shoe reveals leather to be the constituent material having the greatest external surface area of the upper (ESAU). The shoe also features the name “LUGZ” embroidered on the tongue, as well as a rubber/plastic “LUGZ” decal sewn to one side of the upper.

The applicable subheading for the “One Niter” shoes for men, youths, boys, in American men’s sizes 8.5 and above, will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The general rate of duty will be 8.5% ad valorem. The applicable subheading for women and infants, for shoes up to and including American men’s size 8, will be 6403.99.90, HTS, which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.50 per pair. The general rate of duty will be 10% 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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