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NY N025420




April 9, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.9031 ; 6402.99.9061

Mr. Kosuke Yasuda
Achilles USA, Inc.
1407 80th Street S.W.
Everett, WA 98203

RE: The tariff classification of footwear from Japan

Dear Mr. Yasuda:

In your letter received March 31, 2008 you requested a tariff classification ruling for a low-top shoe that you state has a “static dissipative” property and is intended to be used in electrically sensitive areas like computer assembly lines.

The submitted sample, your product code ICL-2200, is identified as a women’s shoe. The shoe has a predominately rubber/plastics material upper and an injection molded rubber/plastic bottom/outsole that overlaps the upper with a foxing-like band. The shoe’s upper has a large woven mesh-like textile material panel sewn-in at the front of the vamp above the toes that readily accounts for 10% and more of the external surface area of the upper. The shoe also has a strap-type hook-and-loop closure at the instep. You state in your letter that this shoe style is also available for men and is identified with product code ICM-2100. Both the men’s and women’s versions will be valued at over $12 per pair (fob).

The applicable subheading for the men’s shoe, product code ICM-2100, will be 6402.99.9031, 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 accessories or reinforcements); which does not have open toes or open heels or is not a slip-on; which is not designed to be a protection against water, oil, or cold or inclement weather; which is valued over $12 per pair; otherfor men. The rate of duty will be 20% ad valorem.

The applicable subheading for the women’s shoe, product code ICL-2200, will be 6402.99.9061, 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 accessories or reinforcements); which does not have open toes or open heels or is not a slip-on; which is not designed to be a protection against water, oil, or cold or inclement weather; which is valued over $12 per pair; otherfor women. The rate of duty will be 20% 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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