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NY I80209




April 19, 2002

CLA-2-64:RR:NC:TA:347 I80209

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60 ; 6403.99.90

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Ave.
Potomac, MD 20854-3334

RE: The tariff classification of footwear from Taiwan or China

Dear Mr. Crain:

In your letter dated April 4, 2002, on behalf of AND1 Basketball, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as Style Truth Mid (Pattern No. 101501-2T), is an athletic-type shoe, which does not cover the ankle. The shoe has an upper with an external surface area consisting of both leather and plastic material component parts assembled by functional stitching. The top and front vamp portions of the upper are leather, while the lower portions that turn under the foot consist of shiny black and silver plastic external surface materials. The shoe also has a padded tongue and a lace closure. We note that you have provided a lab report with this ruling request which indicates that the external surface area of this shoe’s upper was measured to be 55% leather and 45% rubber/plastics. Based on these measurements, we agree with you that as per Chapter 64, Note 4(a), HTS, this shoe has an upper that is of leather for footwear classification purposes.

Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8.

Therefore, the applicable subheading for the shoe, identified as Style Truth Mid (Pattern No. 101501-2T), in American men’s size 8.5 and larger will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem.

We are returning the sample 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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