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NY K84195




April 2, 2004
CLA-2-64: RR: NC: SP: 247 K84195

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40

Mr. John J. Kenney
Reebok Int’l LTD
1895 J.W. Foster Blvd.
Canton, MA 02021

RE: The tariff classification of footwear from China.

Dear Mr. Kenney:

In your letter dated March 17, 2004, you requested a tariff classification ruling.

The submitted half-pair sample, identified as Style Name “NBA Rain Maker,” Style # 130101, is a man’s plastic, lace-up, basketball shoe that covers the ankle. You state that the shoe has an upper of over 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. Visual examination and dissection of the molded rubber/plastic outsole reveals that there is a small amount of overlap at the toe, along the sides and around the heel. 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 Style Name “NBA Rain Maker,” Style # 130101, 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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