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NY H81669




May 24, 2001

CLA-2-64:RR:NC:TA:347 H81669

CATEGORY: CLASSIFICATION

TARIFF NO. 6402.99.90, 6404.19.90

Mr. Jeffrey W. Tooze
Columbia Sportswear Company
6600 North Baltimore
Portland, OR 97203

RE: The tariff classification of footwear .

Dear Mr. Tooze:

In your letter dated May 4, 2001 you requested a classification ruling for two styles of footwear. You state that Columbia River Trainer (style number BM4099) and Watusi Trainer (style number BM4098) have outer soles of rubber/plastics material and uppers of, you believe, textile material. The value for both shoes is over $12/pair and you propose classification under 6404.19.9030.

The first style, Columbia River Trainer (style number BM4099) is an athletic style shoe with a unit molded outer sole of rubber/plastics and a lace tie closing system. The cupping radius of the outer sole overlaps the entire perimeter of the upper by at least ¼ inch and is a foxing-like band. The outer sole is attached to the upper by cementing it to a flexible textile insole. The textile insole is sewn to the upper at the feather line. The upper consists of two materials, textile with substantial rubber/plastics overlays. Both the textile upper and rubber/plastics upper materials end at the feather line at the point where the textile insole is attached. You state that neither the textile nor the rubber/plastics material of the upper is lasted under or cemented to the outer sole. However, visual examination of the sample indicates that the overlapping sidewall of the outer sole is cemented to both the rubber/plastics upper overlays and to the exposed textile upper material. Neither upper material is lasted under, (turned to the horizontal under the foot) they both contribute structural strength to the shoe. It is our opinion that both the exposed textile material and the rubber/plastic overlays are external surface area of the upper (ESAU). You have not provided percentage measurements for the component materials of the upper however, visual examination of the shoe indicates that rubber/plastics is the material with the greatest surface area.

The applicable subheading for Columbia River Trainer (style number BM4099) will be 6402.99.90, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles and uppers of rubber or plastics, other, other, valued over $12/pair. The general rate of duty will be 20 percent ad valorem.

The second style, Watusi Trainer (style number BM4098) is a similar slip-on style shoe without a traditional closure system. It is constructed in the same manner as the Columbia River Trainer. It also has a unit-molded rubber/plastics material outer sole. The cupping radius of the outer sole overlaps the entire perimeter of the upper by at least ¼ inch and is a foxing-like band. The outer sole is attached to the upper by cementing it to a flexible textile insole. The textile insole is sewn to the upper at the feather line. The upper consists of two materials, textile with substantial rubber/plastics overlays. Both the textile upper and rubber/plastics upper materials end at the feather line at the point where the textile insole is attached. You state that neither the textile nor the rubber/plastics material of the upper is lasted under or cemented to the outer sole. However, visual examination of the sample indicates that the overlapping sidewall of the outer sole is cemented to both the rubber/plastics upper overlays and to the exposed textile upper material. Neither upper material is lasted under, (turned to the horizontal under the foot) they both contribute structural strength to the shoe. It is our opinion that both the exposed textile material and the rubber/plastics overlays make up the external surface area of the upper. You have not provided percentage measurements for the component materials of the upper however, visual examination of the shoe indicates that textile is the material with the greatest surface area.

The applicable subheading for Watusi River Trainer (style number BM4098) will be 6404.19.90, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, other, valued over $12/pair. The general rate of duty will be 9 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.

Sincerely,

Robert Swierupski
Director,

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