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NY N023445




February 27, 2008

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.3145, 6402.99.3165, 6402.99.9031

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:

In your letter dated February 15, 2008, you requested a tariff classification ruling for four footwear samples.

You state that style S9WF27985 is a ladies’ sandal with PU coated textile straps and other synthetic (plastics) material as well as 3 metal rivets. You believe the PU layer on the textile straps is visible and therefore considered rubber/plastic for external surface area of the upper, (ESAU) purposes. You state that the ESAU is greater than 90% rubber/plastics (including accessories and reinforcements). The shoe has an open toe and open heel and does not have a foxing or foxing-like band.

Note 3(a), Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS) provides that for the purposes of this chapter, the terms “rubber” and “plastics” include woven or other textile products with an external layer of rubber or plastics being visible to the naked eye, no account being taken of any resulting change of color.

We agree that the textile material straps of the upper for style S9WF27985 have an external layer of rubber or plastics that is visible to the naked eye and are therefore considered rubber or plastics for classification purposes in Chapter 64, HTSUS.

The applicable subheading for style S9WF27985 will be 6402.99.3165, HTSUS, with 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, not protective, other. The rate of duty will be 6 percent ad valorem.

You describe style S9MF29258 as a men’s majority rubber/plastic shoe. The shoe is sandal-like with cutouts on the sides and forefoot but has a closed toe and heel. It has a buckle on the textile strap that crosses over the vamp/top for closure. The FOB value will be greater than $12/pr.

The sandal does not have a foxing or foxing-like band, as the outsole/mid-sole sidewall unit is separated from the upper by a ¼” gap and therefore does not directly overlap the upper (straps).

The applicable subheading for S9MF29258 will be 6402.99.9031, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics; other than "sports” footwear; not covering the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements), which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $12/pair. The rate of duty will be 20% ad valorem.

You state that style S9FM27981 is a men’s sandal with an ESAU that is greater than 90% rubber/plastics (including accessories and reinforcements); has an open heel and rubber toe bumper. The toe bumper covers ‘part of the wearer’s front toes’ and is affixed to the outer sole by a ¼” “fin” that extends down into the outer sole and is glued. The sandal also has anchor overlays (marked anchor) on the lateral and medial sides of the sandal which provide structure and support to the heel and ankle straps. The anchors extend onto the external side of the mid sole and are included in the ESAU measurement.

The sandal does not have a foxing or foxing-like band, as the outsole/mid-sole sidewall unit is separated from the upper posts by a ¼” gap and therefore does not directly overlap the upper (straps).

The applicable subheading for style S9FM27981 will be 6402.99.3145, 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, not protective, other. The rate of duty will be 6 percent ad valorem.

You describe style S9WF2923 as a ladies’ sandal with the ESAU being greater than 90% rubber/plastics (including accessories and reinforcements) having an open heel and rubber toe bumper. The toe bumper on this sandal does not cover any part of the front of the wearer’s toes and is open-toe. The overall construction of this sandal is similar to S9FM27981, in that the toe bumper and straps are affixed to the outsole/mid-sole in the same manner.

The sandal does not have a foxing or foxing-like band, as the outsole/mid-sole/ side-wall unit is separated from the upper posts by a ¼” gap and therefore does not directly overlap the upper (straps).

The applicable subheading for style S9WF2923 will be 6402.99.3165, 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, not protective, other. The rate of duty will be 6 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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