The tariff classification of footwear from China.

NY M84272 June 21, 2006 CLA-2:64:RR:NC:TA:247 M84272 CATEGORY: Classification TARIFF NO.: 6404.19.90 Ms. Diana L. Genest Columbia Sportswear Company 14375 Science Park Drive Portland, OR 97229 RE: The tariff classification of footwear from China. Dear Ms. Genest: In your letter dated June12, 2006 you requested a tariff classification ruling for a slip-on shoe. You have submitted a sample, identified as style BM2156 – Cayman II, that you state is a man’s shoe with an athletic rubber/plastics outer sole and an upper of textile material and leather. The shoe has a foxing or foxing-like band and is valued over $12/pair. There are two permanently attached textile straps extending over the vamp from the medial to the lateral sides of the shoe. The straps are interwoven with leather portions of the upper and are firmly attached to the sidewalls of the outer sole. We agree that the straps provide structural support to the shoe. The straps are not like the accessories or reinforcements mentioned in Chapter 64, Note 4(a), Harmonized Tariff Schedule of the United States (HTSUS) that provides: For purposes of this chapter: the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments. The straps therefore, are to be included as external surface area of the upper (ESAU) in component material percentage measurements. You state that if the textile straps are included as ESAU, the shoe has an upper of 52.15 percent textile. In this regard, the shoe has an ESAU of textile material for tariff classification purposes. The applicable subheading for style BM2156 – Cayman II will be 6404.19.90, HTSUS, 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 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