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NY M80065




February 16, 2006

CLA-2-64:RR:NC:247:M80065

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403. 91.90

Mr. Jeff Tooze
Columbia Sportswear Company
14375 N.W. Science Park Drive
Portland, OR 97229

RE: The tariff classification of footwear from China.

Dear Mr. Tooze:

In your letter dated January 20, 2006, you requested a tariff classification ruling for two styles of ladies boots. You have submitted samples identified as “Ursala’s Edge” BL1254 and “Ahnah” NL1438.

You describe “Ursala’s Edge” BL1254 as a waterproof ladies boot with an outer sole of rubber/plastics and an upper composed of leather. The boot features a removable fleece liner. The liner has a zipper around the top of the shaft to which either of two decorative collars can be attached. One collar is fleece and one is faux-fur. The boot, removable liner and two interchangeable collars constitute a set for classification purposes.

“Ahnah” NL1438 is also described as a waterproof ladies boot with an outer sole of rubber/plastics and an upper of leather. The boot features a faux-fur shaft that is an accessory or reinforcement and not included in the external surface area measurement because the underlying leather is plausible, structural, substantially complete and visible.

The applicable subheading for both “Ursala’s Edge” BL1254 and “Ahnah” NL1438 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather: other; covering the ankle, other, for other persons. The rate of duty will be 10% 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,

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