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NY M80813




February 24, 2006

CLA-2-64:RR:NC:SP:247 M80813

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

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 January 30, 2006 you requested a tariff classification ruling for a youths size-13 shoe, identified as “sample ICB-188,” which is an athletic-type shoe with an upper that does not cover the ankle.

The shoe displays the name “TROOP” at the back behind the heel and also molded into the bottom of the outer sole. The shoe has a functionally stitched rubber/plastic material upper with a padded tongue, a lace closure and a cemented and sewn-on unit-molded rubber/plastic bottom with sidewalls that overlap the upper around the shoe’s lower perimeter.

Along with the fully assembled youth’s size-13 sample shoe, you have also provided samples of this same style but unassembled shoe’s upper with a separate, unassembled unit molded rubber/plastic bottom. Based on the examination of these submitted samples, we have determined that there is an overlap of the upper by the molded bottom sidewalls of a measurable vertical height of ¼- inch or more for approximately 37% of the shoe’s lower perimeter. Generally, an overlap by a measurable height of ¼-inch, for less than 40% of the perimeter of a shoe, is deemed not enough to constitute substantial encirclement of the upper by a foxing or a foxing-like band. In this regard, the instant sample shoe does not have a foxing or a foxing-like band. We note that at the time of importation, the actual footwear imported may be examined at the ports of entry, to verify these measurements.

The applicable subheading for the shoe, identified as “ sample ICB-188,” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is not designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 6% 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/.

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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