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NY J84975




June 5, 2003

CLA-2-64:RR:NC:TA:347 J84975

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60

Ms. Ruth Texeira
Columbia Sportswear Company
14375 MW Science Park Dr.
Portland, OR 97229

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

Dear Ms. Texeira:

In your letter dated May 14, 2003 you requested a tariff classification ruling.

You have submitted three half pair samples of men’s shoes with rubber/plastic outer soles and leather uppers that cover the wearer’s ankle. The shoes are identified as Style No’s. BM5025 “Sellwood,” BM5035 “Quinook” and BM5026 “Claybourne.” All three shoes have lace closures and are the type traditionally worn by men. It is the opinion of this office that these shoes are not the types that are commonly worn by both sexes.

The applicable subheading for all three styles of these men’s shoes will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for men, youths and boy’s. The rate of duty will be 8.5% 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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