United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 813496

September 07, 1995

CLA-2-64:S:N:N6:346 813496


TARIFF NO.: 6404.19.15

Mr. Kevin W. Stewart
The I.C.E. Co., Inc.
9111 S. La Cienega Blvd., Suite 203
Inglewood, CA 90301

RE: The tariff classification of a hiking boot from China.

Dear Mr. Stewart:

In your letter dated August 5, 1995, on behalf of Int'l Marketing Specialists, you requested a tariff classification ruling.

The submitted sample, which you identify as "Model 3102 Mossy Oak Hiker", is a low-cut hiking boot with a predominately textile upper, a padded textile tongue, a six eyelet lace closure with three additional metal speed hooks at the ankle, and stitched-on reinforcing suede leather overlays at the sides, around the toe and heel, and covering the area of the eyelets. The boot has an EVA midsole, a large overlapping rubber toe bumper and a cemented-on lug rubber outer sole. Your submitted documentation indicates and our visual examination of the sample confirms that the leather accessories and reinforcements account for more than 50 percent of the upper's external surface.

It is also our observation that the exposed textile areas of the upper are only backed by a thin, foam padded lining layer which does not provide much protection for cold weather use.

The applicable subheading for this hiking boot will be 6404.19.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "athletic" footwear; in which the upper's external surface is over 50 percent leather after every leather accessory and reinforcement present is included as part of the upper's external surface; and which is not designed to be a "protection" against water, oil, or cold or inclement weather. The rate of duty will be 10.5 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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