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NY K84680




April 14, 2004

CLA-2-64:RR:NC:SP:247 K84680

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18 ; 6403.99.90

Ms. Amanda Wells
Decathlon Sports, USA
326 Ballardvale St.
Wilmington, MA 01887

RE: The tariff classification of footwear from Vietnam

Dear Ms. Wells:

In your letter dated March 30, 2004 you requested a tariff classification ruling.

You have submitted six half pair samples of shoes for classification.

The two footwear samples identified as “Active 150 Anthracite-Model 2735074” and “Active 150 Man- Model 2831979” and a third sample identified as “RG 100Jr New Look 2-Model 2735074” are three athletic-type shoes with functionally stitched rubber/plastic material uppers that do not cover the ankle. The first two have lace closures, while the third has two hook-and-loop closure straps across the instep. All three of these shoes have flat EVA plastic midsoles, cemented-on rubber/plastic outer soles, uppers with an external surface area (ESAU) that are over 90% rubber/plastics and the shoes do not have a foxing or a foxing-like band.

The fourth sample identified as model name “AVENAZ 500 Lady-Model 2652845” is a women’s casual slip-on shoe with a suede leather upper that does not cover the wearer’s ankle. The shoe also has a padded textile ankle collar, a molded foam rubber/plastic midsole that overlaps the upper and a rubber/plastic outer sole. We will presume it is valued over $2.50 per pair.

The applicable subheading for the two shoes, identified as the “Active 150 Anthracite-Model 2735074” and “Active 150 Man- Model 2831979” and the third shoe identified as “RG 100Jr New Look 2-Model 2735074”, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; which is not designed to be a protection against water, oil or cold or inclement weather; and which does not cover the ankle. The duty rate will be 6% ad valorem.

The applicable subheading for the women’s shoe identified as model name “AVENAZ 500 Lady-Model 2652845” will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on your two samples, identified as model names “Elite 2000 DCHV02-2769777” and “Domyos Success BLC/CIEL-2823135”. Your request for a classification ruling for these two shoes should include accurate external surface area upper (ESAU) material percentage measurements of the textile, rubber/plastic and/or other materials present, identifying any accessories or reinforcements not counted. Also provide the value per pair for each style and its country of origin. Please see the Binding Rulings Program Info requirement sheet we have enclosed to explain what you should include in future ruling requests. When this information is available, you may wish to consider resubmission of your request for these two shoes. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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