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NY N004600





January 4, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.11.20

Ms. Annette Campbell
Atsco Footwear LLC
500 Bodwell Street Ext.
Avon, MA 02322

RE: The tariff classification of footwear from China

Dear Ms. Campbell:

In your letter dated December 14, 2006, you requested a tariff classification ruling for a footwear sample, identified as “Kangaroo Pattern Torq – KSUDQ307.”

      The submitted sample is a women’s size 6 athletic shoe with an outer sole of rubber/plastics and an upper of predominantly textile material. You have provided a lab analysis indicating that the external surface area of the upper is 5.9 percent rubber/plastics, 38.6 percent leather and 55.5 percent textile. When leather accessories or reinforcements are included, the external surface area of the upper is 5.9 percent rubber/plastics, 50.9 percent leather and 43.3 percent textile.

The applicable subheading for style “Kangaroo Pattern Torq – KSUDQ307” will be 6404.11.20, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements) is leather. The general rate of duty will be 10.5 percent 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/.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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