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NY N018882




November 2, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.3165

Mr. Paul M. Opalinski
American Athletic Shoe Co., Inc.
P.O. Box 777
15 South Street
Ware, MA 01082

RE: The tariff classification of footwear from France

Dear Mr. Opalinski:

In your letter dated October 18, 2007 you requested a classification ruling for a one piece rubber/plastics shoe identified as style 7060.

The submitted sample is a below-the-ankle style shoe with an outer sole and upper of rubber/plastics. The upper has numerous small vent holes on the vamp area and along the ankle. The closed toe/heel shoe is produced in one piece by molding. However, it is not a sandal or similar footwear. Therefore, we disagree with your proposed classification under subheading 6402.99.27, Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for style 7060 will be 6402.99.3165, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not protective and not having a foxing or foxing-like band: other: other. The duty rate will be 6 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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