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NY M86768




September 27, 2006

CLA-2-64:RR:NC:SP:247 M86768

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.70

Mr. Roger J. Crain
Customs Science Services, Inc.
11901 Reynolds Avenue
Potomac, MD 20854-3334

RE: The tariff classification of footwear from China

Dear Mr. Crain:

In your letter dated September 11, 2006, on behalf of Payless ShoeSource Worldwide, you requested a tariff classification ruling.

The submitted half pair sample, identified as style “Dora the Explorer Track Shoe” (Lot No. 46470), is an infant size 7, below-the-ankle height athletic type shoe with a predominately rubber/plastic upper, an EVA plastic midsole and a cemented-on rubber/plastic outer sole. The upper includes two rectangular metal eyelets and a ½-inch wide textile material closure strap accessory or reinforcement that is permanently sewn onto the upper. The textile strap is wound diagonally through the metal eyelets as it crosses the instep over the tongue and is secured at the side of the ankle by a hook-and-loop closure. The surface of the upper also includes some short segments of textile edging along the heel and above the arch and a textile material edging trim around the topline ankle opening. With the metal eyelets and all the textile accessories or reinforcements included, we have determined based on visual estimates (since no actual upper material percentage measurements were provided), that this shoe does not have an upper with an external surface area that is over 90 percent of rubber or plastics. You state in your letter that the shoe will be valued at over $3 but not over $6.50 per pair.

The applicable subheading for the shoe, identified as style “Dora the Explore Track Shoe” (Lot No. 46470), will be 6402.99.70, 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 does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not a slip-on; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% 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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