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NY L82096




February 17, 2005

CLA-2-64:RR:NC:247: L82096

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. John J. Kenney
Reebok International Ltd
1895 J.W. Foster Boulevard
Canton, MA 02021

RE: The tariff classification of footwear from China

Dear Mr. Kenney:

In your letter dated January 31, 2005, you requested a tariff classification ruling for a man’s mid-cut, lace-up basketball shoe identified as “Basketball 800” style 4-142473, srf # 04-101151a.

      The submitted half-pair sample 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 the “Basketball 800” will be 6402.99.18, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles and uppers of rubber/plastics, having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not “protective”, other. The general rate of duty will be 6 percent 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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