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NY K86589




June 10, 2004
CLA-2-64: RR: NC: SP: 247 K86589

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60; 6403.99.90

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 May 27, 2004, you requested a tariff classification ruling.

The submitted half-pair sample identified as Style RXT Ballistic, SRF # 02-030950B, is a man’s athletic-type running shoe, which does not cover the ankle. The shoe has an upper with an external surface area consisting of leather, textile and rubber/ plastic material component parts assembled by functional stitching. You have provided a lab report which indicates that the external surface area of this shoe’s upper was measured to be 48.94% leather, 26.11% textile and 24.95% rubber/plastic. The shoe also has a padded tongue & insole, a lace closure and a rubber/plastic outsole.

Since this is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8.

Therefore, the applicable subheading for Style RXT Ballistic, SRF # 02-030950B, in American men’s size 8.5 and larger will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.99.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which does not cover the ankle; for other persons. The rate of duty will be 10% ad valorem.

We are returning the sample as 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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