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NY J87010




August 18, 2003

CLA-2-64:RR:NC:347: J87010

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.90

Mr. John J. Kenny
Senior Customs Specialist
Reebok International, Ltd.
1895 J.W. Foster Boulevard
Canton, MA 02021

RE: The tariff classification of footwear from Italy

Dear Mr. Kenny:

In your letter dated July 31, 2003, you requested a tariff classification ruling for a leather/textile casual shoe, “The Diamond Italia II Lo, style 31-98596. You state that the sample is a women’s version and the shoe will be offered in a corresponding men’s version designated style 31-98598. You describe the shoe as “a casual shoe” and explain that the Diamond Line is in direct contrast to the athletic footwear that Reebok is traditionally noted for.

The shoe does not cover the ankle and is secured by a lace tie closure. You state that the upper consists of a coated leather shell with pony hair side straps, suede leather trim and heel. The leather upper is covered with woven textile material which completely obscures the leather shell/upper. The shoe has a “bumpy” rubber outsole. You indicate an FOB of $25.53/pair.

The applicable subheading for The Diamond Italia II Lo, style 31-98596, will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material, other, other, valued over $12/pair. The general 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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