The tariff classification of footwear from China

NY J85332 June 23, 2003 CLA-2-64:RR:NC:TA:347 J85332 CATEGORY: Classification TARIFF NO.: 6402.99.90 Ms. Diana L. Genest Columbia Sportswear Company 14375 NW Science Park Dr. Portland, OR 97229 RE: The tariff classification of footwear from China Dear Ms. Genest: In your letter dated May 23, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as your “Titanium Hellion” multi-sport/use shoe, Styles BM3306(men) and BL3306(women), which does not cover the wearer’s ankle. The shoe has an upper with an external surface area consisting of rubber/plastic and textile material parts assembled by stitching, is of the slip-on type and it also has several adjustable textile accessory straps that pass across the instep and around the heel. The shoe does not have a tongue but does have an elasticized textile material gore at the instep instead, which as you have indicated in your letter and we agree, will be included in the total external surface area material percentage measurement of the upper (EASU). The textile straps with their plastic buckles, both at the instep and at the sides/back of the heel will be considered as accessories or reinforcements along with the stitched-on plastic material pull-up tab at the instep. You have provided detailed ESAU material percentage measurements indicating that the upper of this shoe with these accessories or reinforcements excluded is predominately of rubber/plastics (approximately 60% rubber/plastics and 40% textile materials). The shoe also has a cemented-on molded rubber/plastic midsole, a rubber/plastic outer sole and you state that it will be valued over $12.00 per pair. The applicable subheading for this shoe, identified as “Titanium Hellion, Styles BM3306 and BL3306” will be 6402.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover 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 $12.00 per pair. The rate of duty will be 20% ad valorem. We are returning the sample 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