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NY L89666




January 12, 2006

CLA-2-64:RR:NC:SP:247 L89666

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.11.90

Ms. Susan Morelli
Converse Inc.
One High Street
North Andover, MA 01845

RE: The tariff classification of footwear from China

Dear Ms. Morelli:

In your letter dated December 28, 2005 you requested a tariff classification ruling.

The submitted half pair sample, identified by name as the “Vulcanator,” is an athletic-type shoe with a canvas textile material external surface area upper that also has suede leather eyelet stays, a seven-eyelet lace closure and a padded tongue. The shoe’s upper does not cover the ankle and it has a suede leather ankle collar accessory patch overlay around the back. We note that a portion of the external surface area of this mostly canvas textile material shoe upper is visibly covered with an external layer of decorative rubber or plastic coatings. However, since no actual external surface area upper (ESAU) percentage measurements were provided by you, we will presume for this ruling, that based on our visual estimates, uncoated canvas textile material is the constituent upper material with the greatest external surface area. The shoe also has a rubber/plastic outer sole, a rubber/plastic foxing or foxing-like band and you state that the shoe will be valued at over $12 per pair.

The applicable subheading for the shoe, identified as the “Vulcanator,” will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is “athletic” footwear; and which is valued over $12.00 per pair. The rate of duty will be 20% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

We are returning the sample 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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