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NY I84652

August 21, 2002

CLA-2-64:LA:S:T:1:4:D27 I84652


TARIFF NO.: 6403.91.60-90

Mr. Jeffrey W. Tooze
Columbia Sportswear Company.
14375 N.W. Science Park Dr.
Portland, Oregon 97229

RE: The tariff classification of boot from China and/or Vietnam

Dear Mr. Tooze:

In your letter dated July 26, 2002, on behalf of Columbia Sportswear Co., you requested a tariff classification ruling for footwear.

The merchandise for which a classification ruling is sought consists of five styles of above the ankle hiking boots of which the external surface area of the upper is primarily leather. The styles are Trail Dawg, Vertical Rise, 5 Peaks, Hurricane Ridge and Razor Ridge Mid. All but style “5 Peaks” are available in women’s as well as men’s sizes.

The applicable subheading for all men’s styles will be 6403.91.60, HTS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, other, covering the ankle, other, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for all women’s style will be 6403.91.90, HTS, which provides for other footwear with outer soles of rubber/plastics and uppers of leather, covering the ankle, other, for other persons. The rate of duty will be 10 percent ad valorem.

The samples are being returned to you as requested.

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 the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact Field National Import Specialist Rene LaRue at 562-366-5723 or National Import Specialist Richard Foley at 646-733-3042.


Vera Adams
Port Director
Los Angeles-Long Beach Seaport

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