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NY I84653




August 23, 2002

CLA-2-64:RR:NC:TA:347 I84653

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.20 ; 6402.99.90

Mr. Jeffrey W. Tooze
Columbia Sportswear Company
14375 N.W. Science Park Dr.
Portland, OR 97229

RE: The tariff classification of footwear from China and Vietnam.

Dear Mr. Tooze:

In your letter dated July 26, 2002 you requested a tariff classification ruling.

You have submitted five half pair samples of athletic-type shoes that do not cover the wearer’s ankle for classification along with the specification (Interim Footwear Invoice) sheets that detail the upper’s and sole’s external surface area by percentage measurements for each shoe. You state that these are “trail shoes” and will all be offered in both men’s and women’s styles. The shoes are described as follows:

Style #B3303 “Altitude” – A trail walking athletic-type shoe that does not cover the ankle. The shoe has an upper with an external surface area consisting of functionally stitched together rubber/plastic and textile material components, a textile tongue and a lace closure with eyelets. You have provided the upper’s external surface area material percentage measurements, stating that rubber/plastics accounts for 84% and textile materials account for 16%. You also state that this shoe is “Gortex” lined and is therefore designed to be protective against penetration by water. The shoe also has a cemented-on molded rubber/plastic bottom that overlaps the upper at the sole and a rubber/plastic outer sole.

Style #B3302 “Jawa” – A trail walking athletic-type shoe that does not cover the ankle. The shoe has an upper with an external surface area consisting of functionally stitched together rubber/plastic and textile material components, a padded textile tongue and a lace closure with eyelets. You have provided the upper’s external surface area material percentage measurements, stating that rubber/plastics accounts for 73% and textile materials account for 27%. The shoe also has a cemented-on molded rubber/plastic bottom that overlaps the upper at the sole and a rubber/plastic outer sole. You state that the shoe will be valued at over $12 per pair.

Style #B3301 “Reflex” – A trail walking athletic-type shoe that does not cover the ankle. The shoe has an upper with an external surface area consisting of functionally stitched together rubber/plastic and textile material components, a padded textile tongue and a lace closure with eyelets. You have provided the upper’s external surface area material percentage measurements, stating that rubber/plastics accounts for 74% and textile materials account for 26%. The shoe also has a cemented-on molded rubber/plastic bottom that overlaps the upper at the sole and a rubber/plastic outer sole. You state that the shoe will be valued at over $12 per pair.

Style #B3120 “Black Rock” – A trail walking athletic-type shoe that does not cover the ankle. The shoe has an upper with an external surface area consisting of functionally stitched together rubber/plastic and textile material components, a padded textile tongue and a lace closure with eyelets. You have provided the upper’s external surface area material percentage measurements, stating that rubber/plastics accounts for 71% and textile materials account for 29%. The shoe also has a cemented-on molded rubber/plastic bottom that overlaps the upper at the sole and a rubber/plastic outer sole. You state that the shoe will be valued at over $12 per pair.

Style #B4122 “Hell’s Canyon” – A trail walking athletic-type shoe that does not cover the ankle. The shoe has an upper with an external surface area consisting of functionally stitched together rubber/plastic and textile material components, a textile tongue and a lace closure with eyelets. You have provided the upper’s external surface area material percentage measurements, stating that rubber/plastics accounts for 66% and textile materials account for 34%. The shoe also has a cemented and stitched-on molded rubber/plastic cupsole bottom that overlaps the upper at the sole. You state that the shoe will be valued at over $12 per pair.

The applicable subheading for the shoe, identified as style #B3303 “Altitude” will be 6402.99.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s and the outer sole’s external surface area 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; and which is designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 37% ad valorem.

The applicable subheading for the four shoes, identified as style #’s B3302 “Jawa,” B3301 “Reflex,” B3120 “Black Rock” and B4122 “Hell’s Canyon” will be 6402.99.90, 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 $12 per pair. The rate of duty will be 20% ad valorem.

We are returning the samples as you requested.

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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