# NY H81669

May 24, 2001

CLA-2-64:RR:NC:TA:347 H81669

CATEGORY: Classification

TARIFF NO. 6402.99.90, 6404.19.90

Mr. Jeffrey W. Tooze

Columbia Sportswear Company

6600 North Baltimore

Portland, OR 97203

RE: The tariff classification of footwear .

Dear Mr. Tooze:

In your letter dated May 4, 2001 you requested a classification ruling
for two styles of footwear. You state that Columbia River Trainer (style
number BM4099) and Watusi Trainer (style number BM4098) have outer soles
of rubber/plastics material and uppers of, you believe, textile
material. The value for both shoes is over \$12/pair and you propose
classification under 6404.19.9030.

The first style, Columbia River Trainer (style number BM4099) is an
athletic style shoe with a unit molded outer sole of rubber/plastics and
a lace tie closing system. The cupping radius of the outer sole overlaps
the entire perimeter of the upper by at least ¼ inch and is a
foxing-like band. The outer sole is attached to the upper by cementing
it to a flexible textile insole. The textile insole is sewn to the upper
at the feather line. The upper consists of two materials, textile with
substantial rubber/plastics overlays. Both the textile upper and
rubber/plastics upper materials end at the feather line at the point
where the textile insole is attached. You state that neither the textile
nor the rubber/plastics material of the upper is lasted under or
cemented to the outer sole. However, visual examination of the sample
indicates that the overlapping sidewall of the outer sole is cemented to
both the rubber/plastics upper overlays and to the exposed textile upper
material. Neither upper material is lasted under, (turned to the
horizontal under the foot) they both contribute structural strength to
the shoe. It is our opinion that both the exposed textile material and
the rubber/plastic overlays are external surface area of the upper
(ESAU). You have not provided percentage measurements for the component
materials of the upper however, visual examination of the shoe indicates
that rubber/plastics is the material with the greatest surface area.

The applicable subheading for Columbia River Trainer (style number
BM4099) will be 6402.99.90, Harmonized Tariff Schedule of the United
States, (HTS) which provides for footwear with outer soles and uppers of
rubber or plastics, other, other, valued over \$12/pair. The general
rate of duty will be 20 percent ad valorem.

The second style, Watusi Trainer (style number BM4098) is a similar
slip-on style shoe without a traditional closure system. It is
constructed in the same manner as the Columbia River Trainer. It also
has a unit-molded rubber/plastics material outer sole. The cupping
radius of the outer sole overlaps the entire perimeter of the upper by
at least ¼ inch and is a foxing-like band. The outer sole is attached to
the upper by cementing it to a flexible textile insole. The textile
insole is sewn to the upper at the feather line. The upper consists of
two materials, textile with substantial rubber/plastics overlays. Both
the textile upper and rubber/plastics upper materials end at the feather
line at the point where the textile insole is attached. You state that
neither the textile nor the rubber/plastics material of the upper is
lasted under or cemented to the outer sole. However, visual examination
of the sample indicates that the overlapping sidewall of the outer sole
is cemented to both the rubber/plastics upper overlays and to the
exposed textile upper material. Neither upper material is lasted under,
(turned to the horizontal under the foot) they both contribute
structural strength to the shoe. It is our opinion that both the exposed
textile material and the rubber/plastics overlays make up the external
surface area of the upper. You have not provided percentage measurements
for the component materials of the upper however, visual examination of
the shoe indicates that textile is the material with the greatest
surface area.

The applicable subheading for Watusi River Trainer (style number BM4098)
will be 6404.19.90, (HTS) which provides for footwear with outer soles
of rubber or plastics and uppers of textile material, other, other,
valued over \$12/pair. The general rate of duty will be 9 percent ad
valorem.

This ruling is being issued under the provisions of Part 177 of the
Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 this
ruling, contact National Import Specialist, Richard Foley at (212)
637-7089.

Sincerely,

Robert Swierupski

Director,

National Commodity

Specialist Division