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NY N012252




June 15, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.9030

Mr. John J. Kenney
Reebok International Ltd
1895 J.W. Foster Boulevard
Canton, MA 02021

RE: The tariff classification of athletic footwear from Vietnam

Dear Mr. Kenney:

In your letter dated May 29, 2007, you requested a tariff classification ruling for two styles of soccer shoes from Vietnam.

      You have submitted samples of men’s “Sprint Fit INX, style 176377” along with a separate outer and midsole of the INX sole. You have also provided an outsole and midsole for “junior’s” “style 176368.” You have not provided a complete sample of style 176368, therefore this ruling will not address the classification of that style.

Style 176377 is a man’s size 9, below-the-ankle athletic shoe with an outer sole and upper of rubber or plastics. The shoe is secured by a lace closure. There is a two part sole consisting of an outer tread portion and a mid sole. Both sole components overlap the upper at different points and together account for a 44.04% overlap of at least 1/4” of the upper. We agree with your opinion that the shoe has a foxing or foxing-like band. Although referred to as a soccer shoe, style 176377 neither has, nor has the provision for the attachment of, spikes, sprigs, cleats, stops, clips, bars or the like. In this regard it is not “sports footwear” for tariff classification purposes.

The applicable subheading for the “Sprint Fit INX, style 176377” will be 6402.99.9030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: other, valued over $12/pair, for men. The rate of duty will be 20 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/.

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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