NY F87043

May 24, 2000

CLA-2-64:RR:NC:TA:347 F87043

CATEGORY: Classification

TARIFF NO.: 6402.99.70 ; 6404.11.70

Ms. Debbie Moore

Global Transportation Services, Inc.

1930 Sixth Ave. So.

Seattle, WA 98134

RE: The tariff classification of footwear from China

Dear Ms. Moore:

In your letter dated May 11, 2000, on behalf of The Sportsmans Guide
Inc., you requested a tariff classification ruling.

The two submitted half pair samples are described as follows:

(1) Style JSK-2 -- A below the ankle height "aqua sport" shoe, with an
    upper consisting of stitched together textile mesh stretch fabric
    and PVC plastic component parts. The shoe also has a lace-up instep
    with looped textile strap eyelets and a neoprene padded stretch
    textile heel cinch strap. You state that the upper is made from 91%
    PVC and 9% textile. From visual measurements, we have determined
    that the external surface area of the upper is, as you claim
    predominately plastics, however, it is also our observation that the
    percentage of textile material present on the upper's external
    surface appears to be more than the 9% you indicate. We also note
    that this "aqua" shoe has a cemented-on, unit molded rubber/plastic
    cupsole bottom, the sides of which overlap the upper at the sole, by
    as much as ½-inch or more, all around the shoe. We consider this
    shoe to have a foxing-like band. You state that the shoe will be
    valued at \$5.75 per pair.

(2) Style 91514 - A below the ankle height athletic-type shoe, which is
    described by you as an "aqua sport" shoe, presumably designed for
    running along the beach, near the water line. In both function and
    appearance, it is very much like a jogging or running shoe. The shoe
    has a nylon textile upper, a neoprene padded textile ankle collar, a
    looped textile strap eyelet lacing system for tightening on the
    foot, and a closed up U-throat that has a sewn-in textile neoprene
    bootie-type instep insert instead of a tongue. The shoe also has a
    cemented-on, unit molded rubber/plastic cupsole bottom, the sides of
    which overlap the upper at the sole, by varying heights of between
    ¼-inch to as much as 1-inch, around most of the shoe's lower
    circumference. We consider this shoe to have a foxing-like band. You
    state that the shoe will be valued at \$6.60 per pair.

The applicable subheading for the shoe, identified as "Style JSK-2",
will be 6402.99.70, Harmonized Tariff Schedule of the United States
(HTS), 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 any accessories or reinforcements) or which has a
foxing-like band; which is not designed to be a protection against
water, oil, or cold or inclement weather; and which is valued over
\$3.00 but not over \$6.50 per pair. The rate of duty will be 90 cents
per pair plus 37.5% ad valorem.

The applicable subheading for the shoe, identified as "Style 91514",
will be 6404.11.70, HTS, which provides for footwear, in which the
upper's external surface is predominately textile materials (excluding
accessories and reinforcements); in which the outer sole's external
surface is predominately rubber and/or plastics; which is "athletic
footwear"; which has a foxing-like band; and which is valued over \$3.00
but not over \$6.50 per pair. The rate of duty will be 90 cents per pair
plus 37.5% ad valorem.

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 212-637-7089.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division