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NY N020333




December 17, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.9041

Ms. Jenny Murdock
DC Shoes Inc.
1333 Keystone Way Unit A
Vista, CA 92081

RE: The tariff classification of footwear from China

Dear Ms. Murdock:

In your letter dated November 21, 2007 you requested a tariff classification ruling.

The submitted sample, identified as “Kid’s Command” Model #301337, is a below-the-ankle height athletic-type shoe for children with a predominately leather upper. You state that the shoe has an upper that is approximately 57% leather and 42% synthetic. The shoe has a padded tongue, a lace closure, a foxing or foxing-like band and a molded rubber/plastic sole. We note that the submitted shoe is identified as being a “kids” shoe and labeled with the size designation “K1.” There is no other designation on the shoe to indicate that it is a “boys” shoe, nor is there any other evidence provided that you also import this same shoe style for girls.

The applicable subheading for the shoe, Kid’s Command Model #301337, will be 6403.99.9041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; valued over $2.50 per pairother. The rate of duty will be 10% 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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