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NY M84696




July 13, 2006

CLA-2:64:RR:NC:TA:247 M84696

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

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

RE: The tariff classification of footwear from China.

Dear Ms. Texeira:

In your letter dated June 22, 2006 you requested a tariff classification ruling for two open toe, open heel sandal styles. You have submitted samples, identified as style BM 4210 that you state is a man’s sandal and style BL 4232 stated to be a ladies sandal. Both sandals have outer soles and uppers predominantly of rubber or plastics material. The uppers of the sandals consist of two forefoot segments (posts), imbedded in the footbed, and connected by a hook and loop closure strap above the instep and two ankle posts, imbedded in the footbed, and connected in the front and rear of the ankle by hook and loop closure straps. The sole portion of the shoe has molded sidewalls extending upward to various heights around the perimeter of the shoe. You have also provided a sample of style BL 4217 inquiring as to where the upper begins and asking us to withhold issuing a ruling if the upper is not measured from the top of the footbed.

You have provided an independent lab report indicating that the external surface area of the upper (ESAU), for style BM 4210 is over 90 percent rubber/plastics including accessories or reinforcements. You believe that the ESAU for style BL 4232 is also over 90 percent rubber/plastics including accessories or reinforcements. You state that the upper was measured from the top of the footbed and ask for confirmation that this is the correct place to begin your measurement.

The Explanatory Notes, (EN’s) which constitute the official interpretation of the HTSUS at the international level, offer guidance in understanding the scope of the provisions within each chapter of the schedule. General EN (D) to Chapter 64 provides in pertinent part that the upper is the part of the shoe or boot above the sole. The external surface area of the upper measurement therefore begins where the upper material turns under to the horizontal plane. In this regard, we will not provide a ruling for style BL 4217 at this time, in compliance with your request not to do so.

The applicable subheading for style BM 4210 and BL 4232 will be 6402.99.18 Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, other. The rate of duty will be 6 percent ad valorem.

We note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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