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NY N023743




March 12, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.9065 ; 6404.19.9030

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

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

Dear Ms. Texeira:

In your letter dated February 20, 2008 you requested a tariff classification ruling for two samples identified as a men’s shoe, style #S9MF28716 and a women’s sandal, style #S9WF27803.

Style #S9MF28716 is a men’s casual shoe with an upper of both textile and leather, with textile being the predominant upper material. The shoe has a lace closure, it does not cover the ankle and as you state, it has a sewn and cemented-on unit molded rubber/plastic bottom/outsole with an encircling foxing or foxing-like band. You also state that the shoe will be valued over $12 per pair.

Style #S9WF27803 is described as a women’s open-toe, open-heel sandal with an outer sole of rubber/plastic and an upper of both leather and textile, with leather being the predominant upper material when accessories and reinforcements are excluded. As you state in your letter, the upper consists of a leather tightening strap across the instep and four similar but narrower crisscrossed leather vamp straps, all of which have a decorative stitched-on textile material trim that covers some but not all of their leather external surfaces. Additionally, as you state, this decorative textile trim is not lasted under nor cemented to the sole on either the lateral or medial side of the sandal. We agree with you that the sewn-on textile fabric trim pieces on the vamp straps are accessories or reinforcements and will be excluded from the external surface area upper (ESAU) material measurements. We also agree that the textile fabric trim pieces on the tightening strap with its metal ring-type slip buckle are accessories or reinforcements. You state that the sandal will be valued at over $2.50 per pair.

The applicable subheading for the men’s shoe, style #S9MF28716, will be 6404.19.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials and the outer sole is rubber or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have open-toes or open heels and/or is not a slip-on; and which is valued over $12 per pair. The rate of duty will be 9% ad valorem.

The applicable subheading for the sandal, style #S9WF27803, will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather (excluding accessories or reinforcements); with outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; valued over $2.50 per pairfor women. 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/.

The submitted samples are not marked with the country of origin. Therefore, if imported as is, the footwear 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."

We are returning the samples 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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