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NY J87602




August 13, 2003

CLA-2-64: RR: NC: TA: 347 J87602

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40

Mr. John B. Pellegrini
McGuire Woods LLP
Park Avenue Tower
65 East 55th Street
New York, NY 10022-3219

RE: The tariff classification of footwear from China, Indonesia and Thailand.

Dear Mr. Pellegrini:

In your letter dated July 22, 2003, on behalf of your client Adidas America Incorporated you requested a tariff classification ruling.

The submitted half pair sample, identified as model ”4 SIGHT,” is a youth’s plastic, lace-up, athletic-like basketball shoe that covers the ankle. You state that the shoe has an upper of 90 percent rubber/plastic when all accessories and reinforcements are included. Your concern is whether or not the shoe has a foxing or foxing-like band. You also have provided a laboratory report indicating that the outer sole overlaps the upper by 43.11% (¼-inch or more for 40.19 % and greater than 3/16-inch but less than ¼-inch for 2.92%) of the total perimeter of the shoe. Visual examination of the shoe and outer sole reveals that there is a small amount of overlap at the toe, outside and heel areas. The shoe also does not have the placement or appearance of a foxing like band for a traditional sneaker or tennis shoe. It is the opinion of this office, that this amount of overlap does not constitute a foxing or foxing-like band.

The applicable subheading for model ”4 SIGHT,” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper and outer sole’s external surface is rubber or plastics, which covers the wearer’s ankle, in which the upper’s external surface is over 90% rubber or plastics (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter), which does not have a foxing or foxing-like band applied or molded at the sole and overlapping the upper, which is not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% 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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