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NY I87540




November 12, 2002

CLA-2-64:RR:NC:TA:347 I87540

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.90

Mr. Charles G. Hartill
Capital Transportation
147-217 175th St.
Jamaica, NY 11434

RE: The tariff classification of footwear from China, Taiwan or Brazil.

Dear Mr. Hartill:

In your letter received October 24, 2002, on behalf of your client, Ballet Makers, Inc., you requested a tariff classification ruling.

The submitted half pair sample identified as a dance sneaker, Style DS11/DS11A, is an athletic-type shoe, which does not cover the ankle and which has a rubber/plastic outer sole. The shoe has an upper with an external surface area consisting of both plastic and textile material component parts assembled by functional stitching. The top and front vamp portions of the upper are of a textile stretch fabric, while the lower portions at the sides, around the toes and at the back plus around the heel consist of black plastic external surface area 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 the component material weight breakdown for this shoe, but it does not provide an external surface area material percentage measurement of this shoe’s upper. However, based on visual measurement, we are able to determine that this shoe’s upper external surface area is mostly of plastics (as you have now also informed this office via a follow up telephone call) and therefore as per Chapter 64, Note 4(a), HTS, this shoe has an upper that is of rubber and/or plastics for footwear classification purposes. You state in your letter that the estimated cost of this shoe will be over $12 per pair.

Therefore, the applicable subheading for this shoe, Style DS11/DS11A, will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued, we presume, 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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