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NY J82728




March 27, 2003

CLA-2-64:RR:NC:347:J82728

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60, 6403.91.90, 6403.99.60, 6403.99.90, 6404.19.90

Mr. John J. Kenney
Reebok International LTD
1895 J.W. Foster Boulevard
Canton, MA 02021

RE: The tariff classification of footwear from Italy.

Dear Mr. Kenney:

In your letter dated March 18, 2003, you requested a tariff classification ruling for four styles of footwear from Italy. You have submitted samples of “The Diamond Italia Lug Hi” style 31-98552, “The Diamond Italia Lug Hi” style 31-92454, “The Diamond Italia” style 31-98587 and “The Diamond Italia Lo” style 31-98587. You state that The Diamond Line is a line of casual shoes that are sold and marketed specifically as casual shoes. You also state that The Diamond Line is in direct contrast to the athletic footwear that Reebok is traditionally noted for.

You describe the submitted samples as follows:

The Diamond Italia Lug Hi, style 31-98552, color brown/brown/cream is a Women’s shoe. The upper is leather Hi cut shoe with wool lining. The sole is a rubber lug outsole.

The Diamond Italia Lug Hi, style 31-92454, color black/cream, is a Men’s shoe. The upper is a textile hi cut shoe with a little leather trim and wool lining. The sole is a rubber lug outsole. The majority of the upper is textile.

The Diamond Italia, style 31-98558, color black/white, is a Men’s shoe. The upper is a leather low cut shoe with leather lining. The sole is a rubber lug outsole.

The Diamond Italia, Lo, style 31-98557, is a Women’s shoe. The upper is textile with some leather trim and a black pony hair side strap, with leather lining. The sole is made of “bumpy” rubber outsole. The majority of the upper is textile.

The Diamond Italia Lug Hi, style 31-98552 is ‘unisex” casual shoe with an outer sole of rubber/plastics and an upper of leather. The shoe covers the ankle and is secured by a lace and a double hook & loop closure system at the collar. The applicable subheading for style 31-98552 in sizes up to and including American men’s size 8 will be 6403.91.90 Harmonized Tariff Schedule of the United States (HTS) which provides for footwear with outer soles of rubber/plastics and uppers of leather, covering the ankle, other, for other persons. The rate of duty will be 10 percent ad valorem. The applicable subheading for American men’s size 8.5 and larger will be 6403.91.60 (HTS) which provides for footwear with outer soles of rubber/plastics and uppers of leather, covering the ankle, other, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.

The Diamond Italia Lug Hi, style 31-92454 is a men’s casual shoe with an outer sole of rubber/plastics and an upper of textile material. The shoe covers the ankle and is secured by a lace and double hook and loop closure system. You have provided a value in excess of $12/pair for this style. The applicable subheading for style 31-92454 will be 6404.19.90 (HTS) which provides for footwear with outer soles of rubber/plastics and uppers of textile material, other, valued over $12/pair. The rate of duty will be 9 percent ad valorem.

The Diamond Italia, style 31-98558 is a “unisex” casual shoe with an outer sole of rubber/plastics and an upper of leather. The applicable subheading for style 31-98558 in sizes up to and including American men’s size 8 will be 6403.99.90 (HTS) which provides for footwear with outer soles of rubber/plastics and uppers of leather, not covering the ankle, other, for other persons, valued over $2.50/pair. The rate of duty will be 10 percent ad valorem. The applicable subheading for American men’s size 8.5 and larger will be 6403.99.60 (HTS) which provides for footwear with outer soles of rubber/plastics and uppers of leather, not covering the ankle, other, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.

The Diamond Italia, style 31-98557 is a women’s casual shoe with an outer sole of rubber/plastics and an upper of textile material. You have provided a value in excess of $12/pair for this style. The applicable subheading for style 31-98557 will be 6404.19.90 (HTS) which provides for footwear with outer soles of rubber/plastics and uppers of textile material, other, valued over $12/pair. The rate of duty will be 9 percent 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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