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NY K86130





June 4, 2004
CLA-2-64:RR:NC:SP:247 K86130

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.30 ; 6402.91.50

Ms. Carolyn B. Malina
Lands’ End, Inc.
5 Lands’ End, Inc.
Dodgeville, WI 53595

RE: The tariff classification of footwear from China

Dear Ms. Malina:

In your letter dated May 10, 2004 you requested a tariff classification ruling.

The submitted two half pair samples are described as follows:

Style #96833 “Means winter clog” - A slip-on closed toe, open heel shoe that has a upper consisting of functionally stitched together rubber/plastic, leather and textile component materials and a molded rubber/plastic bottom/sole. You have provided an independent laboratory report which states that the external surface area of the upper (ESAU) is 51.43% rubber/plastics, 39.39% leather, 9.18% textiles, so that this shoe has an upper that is predominately rubber/plastics.

Style #94436 “Means lace up winter shoe” - A predominately rubber/plastic upper cold or inclement weather shoe, approximately 6-inches high, that is assembled by stitching, that has a lace closure and that cover the wearer’s ankle. The shoe has a molded rubber/plastic bottom foot portion protective against water penetration, a sewn-on leather instep and ankle shaft portion and a padded textile topline collar. You have provided an independent laboratory report which states that the external surface area of the upper (ESAU) is 54.20% rubber/plastics, 42.31% leather, 3.49% textiles, so that this “winter shoe” has an upper that is predominately rubber/plastics. You have provided the information that this shoe will be valued at over $18 per pair.

The applicable subheading for the “Means winter clog” shoe identified as Style #96833 will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the “Means lace up winter shoe” identified as Style #94436 will be 6402.91.50, HTS, which provides for footwear, in which the upper’s and the outer sole’s external surface area is predominately rubber and/or plastics; which is not “sports footwear”; which covers the ankle; which does not have an upper with an external surface area that is over 90% rubber or plastics, including any accessories or reinforcements; which is designed to be worn over, or in lieu of other footwear as a protection against water, oil, or cold or inclement weather; and which does not have an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole. The rate of duty will be 37.5% ad valorem.

We are returning the samples 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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