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NY C82610



December 30, 1997

CLA-2-64:K:TC:A4:D23 C82610

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6403.99.6075, 6403.99.9065, 6404.19.20

Mr. Steve Davidowitz
Columbia Footwear Corporation
Fulton Court & Spring Street
P.O. Box 220
Hazelton, PA 18201-0220

RE: The tariff classification of five shoes from China.

Dear Mr. Davidowitz:

In your letter dated December 9, 1997, your company requested a tariff classification ruling.

You included five (5) sample shoes. Style I-U025L is a low-quarter shoe that has an outer sole of rubber/plastics and an upper of leather. Style I-U026 is two low-quarter shoes of the same style in colors evergreen cord and red polar, style I-U027 is a sneaker-type shoe, and style I-U022 is a boot. The latter three styles have outer soles of rubber/plastics and uppers of textile materials. The enclosed supplemental footwear invoice data indicate that the five shoes are protective in nature against cold weather, and are not exclusively for men, youths, or boys. Additionally, the shoes have a label affixed indicating that the inner linings contain 3M Thinsulate thermal insulation. The shoes that will be imported from China.

We note that the enclosed samples are not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoes would not be considered legally marked under the provisions of 19 C.F.R. 134.11.

The applicable subheading for style I-U025L, sizes 8 « and above, will be 6403.99.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for men, youths and boys; other; other; for men; other. The duty rate will be 8.5% ad valorem.

The applicable subheading for style I-U025L, sizes 8 and below, will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for other persons; valued over $2.50/pair; other; other; for women; other. The duty rate will be 10% ad valorem.

The applicable subheading for styles I-U022, I-U026 and I-U027 will be 6404.19.20, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastics; other; footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The duty rate will be 37.5% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John J. Martuge

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