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NY N007023




March 1, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.9041

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

RE: The tariff classification of footwear from China or Vietnam

Dear Ms. Texeira:

This ruling amends N00518 issued to you on January 17,2007 which contains a clerical error concerning a ladies below-the-ankle athletic shoe, style “Tenacity II, BL2202. The ruling was issued based upon an inaccurate external surface area measurement of the component materials of the upper. You have provided external surface area of the upper measurements of 67.7 percent leather and 32.2 percent textile material and advise that certain leather pieces that hold metal lace loops are excluded as external surface area and correctly considered accessories or reinforcements.

The applicable subheading for style “Tenancity II, BL 2202” will be 6403.99.9041, Harmonized Tariff Schedule of the United States, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: for other persons: valued over $2.50/pair. The general rate of duty will be 10 percent 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/.

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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