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NY K83622




March 8, 2004
CLA-2-64:RR:NC:SP:247 K83622

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35 ; 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 February 19, 2004 you requested a tariff classification ruling.

The submitted three half pair samples, which you have specified are casual wear women’s shoes from the “Reebok Diamond Collection” shoe line, are described as follows:

1. The Diamond Italia II ST, style 31-98608W - A black and orange color women’s casual bootie/shoe with a predominately textile mesh material upper external surface area. The upper has toe, heel and center of instep, back and side panels of leather. It has two leather straps that are looped through two metal rings and act as a functional hook-and-loop closure and tightening system. The boot also has, as you state, a rubber/plastic lug outsole and will be valued at over $12 per pair.

2. The Diamond Rampichhino HIHI, style 31-98613W - A black and lime color women’s boot approximately 13-inches high, with a predominately textile material upper that also has a leather heel panel and rubber/plastic material sides, eyelet stays, instep and toe portions. The boot has a full front lace closure with metal eyelets and speed hooks, and a traction lug rubber/plastic outsole. You state that the boot will be valued at over $12 per pair.

3. The Diamond Italia II ST HIHI, style 31-98609W - A black color women’s boot approximately 13-inches high, with a predominately spandex textile material upper that also has a leather toe and a 1-inch wide leather band that is situated along the center of instep area and the boot’s shaft. The boot shaft also features two hook-and-loop closure straps that are not functional but as you state, are merely decorative and are present only for ornamentation. The boot has a rubber/plastic midsole, a lug rubber/plastic outer sole and will be valued, as you state, over $12 per pair.

The applicable subheading for the two boots, identified as “Diamond Italia II ST, style 31-98608W” and “Diamond Rampichhino HIHI, style 31-98613W”, will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which is not a slip-on; and which is valued over $12 per pair. The rate of duty will be 9% ad valorem.

The applicable subheading for the boot identified as “Diamond Italia II ST HIHI, style 31-98609W” will be 6404.19.35, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which is of the slip-on type; which does not have a foxing or a foxing-like band wholly or almost wholly of rubber or plastics; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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