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NY M81484




April 5, 2006

CLA-2-64:RR:NC:SP:247 M81484

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.90

Ms. Diana L. Genest
Columbia Sportswear Company
14375 Science Park Drive
Portland, OR 97229

RE: The tariff classification of footwear from China

Dear Ms. Genest:

In your letter dated March 14, 2006 you requested a tariff classification ruling.

The submitted sample identified as Style BL3010 is a women’s boot, approximately 6-inches high, with an upper that covers the wearer’s ankle. The boot upper is predominately leather. There are two sewn-in, wing-like textile material panels along the sides of the upper shaft at the ankle and a padded textile topline collar. The boot also features what you state is a “gusseted” tongue, made of both textile and leather materials, that is sewn into the throat opening of the boot shaft. This separately sewn-in and identifiable “gusset” tongue is positioned to be on a lower plane that places it under the boots functional lace-up closure system. The gusset tongue is below the plane of the five pairs of metal rivet eyelet stays with their raised metal cylinder shaped eyelets, the two pairs of metal speed hooks near the topline opening and the removable tubular textile shoelace. Based on past precedent and rulings, shoe tongues, in their entirety, be they gusset or bellows type, that lie below the plane of the eyelet stays and laces, are excluded from the external surface area of the upper. The boot also has a cemented-on, molded rubber/plastic sole with sidewalls that overlap the upper.

The applicable subheading for this women’s boot, identified as Style BL3010, will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which covers the ankle; for other persons. The rate of duty will be 10% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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