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NY M85950




September 15, 2006

CLA-2-64:RR:NC:SP:247 M85950

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Dennis Awana
Inter-Orient Services
1455 Monterey Pass Rd.
Suite #205
Monterey Park, CA 91754

RE: The tariff classification of footwear from China

Dear Mr. Awana:

In your letter received August 28, 2006, on behalf of Best Deal International, you requested a tariff classification ruling.

The submitted sample, identified as Style #1000, is an athletic type shoe that does not covers the wearer’s ankle. The shoe has a functionally stitched rubber/plastic material upper, a lace closure, a padded plastic tongue and a cemented-on unit-molded rubber/plastic outsole. The rubber/plastic sole on this American men’s size 8 shoe overlaps the upper by a vertical height of ¼-inch or more at the toe, along a 1-inch portion of the outside front quarter and at the back along a 7-inch portion around the heel. The ¼-inch high overlap of the upper, accounts for only a 38% encirclement of the shoe’s lower perimeter. This shoe is not considered to have a foxing-like band.

The applicable subheading for the submitted shoe, identified as Style #1000, 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 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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