The tariff classification of footwear from China or Vietnam.

NY J84976 June 5, 2003 CLA-2-64:RR:NC:TA:347 J84976 CATEGORY: Classification TARIFF NO.: 6403.99.60 Ms. Ruth Texeira Columbia Sportswear Company 14375 MW Science Park Dr. Portland, OR 97229 RE: The tariff classification of footwear from China or Vietnam. Dear Ms. Texeira: In your letter dated May 14, 2003 you requested a tariff classification ruling. You have submitted five half pair samples of men’s shoes with rubber/plastic outer soles and leather uppers that do not cover the wearer’s ankle. The shoes identified as Style No’s. BM5027 “Irvington, BM5036 “Tumac” and BM5028 “Dunthorpe” are the lace-up closure shoes that are the type traditionally worn by men while Style No’s BM5037 “Nekoma” and BM5029 “Vaughn” are also men’s shoes of the slip-on loafer type. It is the opinion of this office that these shoes are not the types that are commonly worn by both sexes. The applicable subheading for all five of these men’s shoes will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boy’s. The rate of duty will be 8.5% ad valorem. 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, National Commodity Specialist Division