The tariff classification of footwear from China or Vietnam.

N030938 June 26, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3145, 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 June 12, 2008 you requested a tariff classification ruling for two half pair samples, style BM4267 a men’s sandal and style BM2337 a men’s low-top casual shoe. Style BM4267 is identified as a men’s sandal with an open heel, a closed toe and with a predominately rubber/plastic material upper assemble by stitching. The external surface area of the upper consists almost entirely of rubber/plastic material component parts with a small amount of textile material edging trim and with some externally visible and tactile textile lining. You state in your letter that the external surface area of the upper (ESAU) of this sandal is over 90% rubber/ plastics with all accessories and reinforcements included. The sandal also has a rubber/plastic sole. Style BM2337 is identified as a men’s casual walking shoe with a lace closure and a predominately textile material upper that does not cover the ankle. The shoe has a rubber/plastic outsole and you state that it will be valued over $12 per pair. The applicable subheading for the men’s sandal, style BM4267, will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% ad valorem. The applicable subheading for the men’s casual shoe, style BM2337, 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; in which the outer soles external surface is rubber and/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, or is not a slip-on; and which is valued over $12 per pair. The rate of duty will be 9% 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/. 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