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NY 866628

September 25, 1991

CLA-2-64:S:N:N3D:347 T-866628


TARIFF NO.: 6403.91.60

Mr. Mark G. McEwen
A.N. Deringer, Inc.
P.O. Box 284
Highgate Springs, VT 05460

RE: The tariff classification of a man's hiking boot from Korea.

Dear Mr. McEwen:

In your letter received on August 28, 1991, you requested a tariff classification ruling.

The submitted sample is a man's 7 inch high hiking boot with a predominately leather upper that has sewn-in textile panels at the sides, over the toes and at the back, a textile gusset-like tongue, a padded textile ankle collar and a metal D-ring lace closure. The boot also has a "Gore-Tex" fabric lining, a cemented-on, rubber/plastic bottom with a vinyl heel stabilizer and a 10 inch long overlapping toe bumper.

We are returning your sample as requested.

The applicable subheading for the boot described above will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately leather; in which the sole's external surface is predominately rubber and/or plastics; which is other than "sports" footwear; in which the top of the upper cover's most of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is larger than children's American size 11 and worn only by males. The rate of duty will be 8.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to 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.


Jean F. Maguire
Area Director

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