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NY L80828




November 18, 2004

CLA-2-64:RR:NC:247:L80828

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.40

Mr. Robert Butler
Innovative Custom Brands, Int’l.
1350 Broadway, Suite 1604
New York, NY 10018

RE: The tariff classification of footwear from China.

Dear Mr. Butler:

In your letter dated November 5, 2004, you requested a tariff classification ruling for two footwear styles. You have submitted samples of “P. Miller JB2001-UDY and JY2001-UDY” which you state are “all man made upper with a rubber bottom.” The samples are marked “BOY’S 4” and “Y’TH 13.”

The samples are athletic-type shoes that cover the wearer’s ankle. They have functionally stitched rubber/plastic material uppers with padded tongues, lace-tie closures and plastic hook-and-loop ankle straps. They have a cemented and sewn-on unit-molded rubber/plastic bottom with sidewalls that overlap the upper around the shoe’s lower perimeter.

You have also provided samples of these same styles unassembled. Based on the examination of these submitted samples, we have determined that there is not a substantial encirclement of the upper by the sidewalls of the unit-molded sole necessary for a finding of a foxing or foxing-like band. In this regard, the instant samples do not have a foxing or a foxing-like band.

The applicable subheading for “P. Miller JB2001-UDY and JY2001-UDY” will be 6402.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics; not "sports footwear"; covering the ankle; having uppers over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band; and is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% ad valorem.

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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