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NY J89625




October 17, 2003

CLA-2-64:RR:NC:SP:247 J89625

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.6040 ; 6403.99.9031

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

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

Dear Ms. Texeira:

In your letter dated September 29, 2003 you requested a tariff classification ruling.

The submitted half pair sample, identified as Style #BM3105, is an athletic style shoe that does not cover the wearer’s ankle. The shoe has an upper consisting of sewn together leather, textile fabric and rubber/plastic external surface area component material parts. You state in your letter that the upper’s external surface is predominately of leather and you also state that this “multi-purpose” athletic wear shoe will be offered in both a men’s and women’s style. The shoe has a lace closure, a molded rubber/plastic midsole and a rubber/plastic outer sole. In answer to your question, this shoe will be considered classifiable as ”athletic” footwear since it is very much like “tennis shoes, basketball shoes, gym shoes, training shoes and the like.

Therefore, the applicable subheading for the men’s shoe, identified as Style #BM3105 will be 6403.99.6040, 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 does not cover the ankle; which is ‘’athletic” footwear; for men. The rate of duty will be 8.5% ad valorem. For this same Style #BM3105 shoe, which you assert is made available and imported by you in a women’s version, the applicable subheading will be 6403.99.9031, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.50 per pair; which is “athletic” footwear; for women. The rate of duty will be 10% ad valorem.

We are returning the sample 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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