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May 3, 1999

CLA-2-64:RR:NC:TP:347 E80473

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.90

Mr. Arthur Danforth
Saucony Inc.
13 Centennial Drive
Peabody, MA 01960

RE: The tariff classification of men and women’s footwear from China.

Dear Mr. Danforth:

In your letter dated April 14, 1999, you requested a tariff classification ruling.

You have submitted samples of your “Tempest 2" style running shoes in both a man and woman’s version. You state that the woman’s shoe, style #1128, is offered in three colors, #1128-1, #1128-3, and #1128-4. The last digit in the style/color number indicates the color. The man’s shoe is also offered in three color variations, #2128-1, #2128-3, #2128-4. You would like this ruling to address all color variations of these shoes. You state that the shoes are valued at $13.50 per pair.

You have submitted measurements for the external surface area of the upper (ESAU) for both the men’s and women’s shoes, not including accessories and reinforcements as mentioned in Note 4(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS). You state that style #1128 is made up of 54.5% rubber/plastic and 45.5% textile, and you state that style #1128 is made up of 51.2% rubber/plastic and 48.8% textile.

The applicable subheading for style “Tempest 2" in both the man and woman’s version will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber and/or plastics, not covering the ankle, having uppers of which not over 90% of the external surface area (including accessories and reinforcements as defined in Note 4(a) to Chapter 64 of the HTS), is rubber or plastics, which are 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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