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February 23, 1999

CLA-2-64:RR:NC:TP:347 D87676

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.80, 6402.99.90, 6403.91.90, 6403.99.90

Ms. Michele Twomley Pluta
Geologistics Americas Inc.
1950 Spectrum Circle
Marietta, GA 30067

RE: The tariff classification of athletic footwear from China.

Dear Ms. Pluta:

In your letter dated January 29, 1999, written on behalf of your client, APC Footwear Inc., you requested a tariff classification ruling.

You have submitted five styles of athletic shoes. You state that style #UAF99084 is a youth’s hiker with an upper made of 60% rubber/plastic which you refer to as “PU neubuck” and 40% nylon mesh, with a rubber/plastic outer sole. The shoes are valued at $7.00 per pair. The applicable subheading for style #UAF99084 will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, having an upper external surface area which is not over 90% rubber and/or plastics, which is valued over $6.50 but not over $12.00 per pair. The general rate of duty will be 90 cents per pair plus 20% ad valorem.

You state that style #AF99096 is a hiker with an upper made up of 60% rubber/plastic which you refer to as “PU neubuck” and 40% nylon material, with a rubber/plastic outer sole. You state that the shoes are valued at $12.50 per pair. The applicable subheading for style #AF99096 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, having an upper external surface area which is not over 90% rubber and/or plastics, which is valued over $12.00 per pair. The general rate of duty will be 20% ad valorem.

You state that style #AR99162 is a girl’s shoe with an upper made of mostly leather, and a rubber/plastic TPR outer sole. The applicable subheading for style #AR99162 will be 6403.91.90, HTS, which provides for footwear with predominately leather uppers and plastic and/or rubber outer soles, covering the ankle, for other persons. The general rate of duty will be 10% ad valorem. You state that style #AF99155 is a woman’s hiking boot, with a leather upper and a rubber/plastic TPR outer sole. You state that style #AF99101 is a girl’s shoe made up of 90% suede and 10% textile material with a rubber/plastic TPR outer sole. The applicable subheading for styles #AF99155 and #AF99101 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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