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NY L86783




August 3, 2005

CLA-2-64:RR:NC:247: L86783

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60, 6403.99.90, 6404.19.80

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

RE: The tariff classification of footwear from China.

Dear Ms. Malina:

In your letter dated July 29, 2005, you requested a tariff classification ruling for two footwear samples. You have submitted samples identified as style #65330 described as a “youth water shoe” and style #65331 described as a “youth beach trekker.”

Style #65330 is a below-the-ankle shoe with a unit-molded rubber outer sole and an upper of textile mesh material. The shoe has an elasticized cinch type closure. The unit-molded outer sole overlaps the upper and is a foxing or foxing-like band. You have provided a value over $6.50 but less than $12/pair.

The applicable subheading for Style #65330 will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile, other, other, valued over $6.50 but less than $12/pair. The rate of duty will be 90 cents per pair plus 20% ad valorem.

Style #65331 is a below-the-ankle sandal with an open heel. The outer sole is rubber or plastics and the upper is predominantly leather. The shoe is the type commonly worn by both sexes.

The applicable subheading for style #65331 in sizes up to and including American men’s size 8 will be 6403.99.90, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, for other persons, valued over $2.50/pair. The rate of duty will be 10 percent ad valorem. The applicable subheading for sizes larger than American men’s size 8 will be 6403.99.60, HTS, which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, for men, youths and boys. The rate of duty will be 8.5 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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