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NY 867756

OCTOBER 30, 1991

CLA-2-64:S:N:N3D:347 Y 867756


TARIFF NO.: 6403.91.60

Don H. Choi
Topline Manufacturing Co.
Passaic Industrial Center
Building 1F, 90 Dayton Avenue
Passaic, New Jersey 07055

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

Dear Mr. Choi:

In your letter dated October 7,1991 you requested a tariff classification ruling.

The sample which you have submitted (item # B-480) is a man's hiking boot which has a leather upper, a rubber and/or plastic outer sole, and an EVA midsole. The boot covers the wearer's ankle and has a "Thinsulate" lining. The boot also has a metal D-ring lace up closure.

The applicable subheading for the boot (item #B-480) 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 outer sole's external surface is predominately rubber, plastic, or composition leather; which is other than "sports" footwear; which does not have a protective metal toe cap; in which the top of the upper covers most of the wearer's ankle bone; in which the sole is attached to the upper by 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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