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NY 885915

JUNE 3, 1993

CLA-2-64:S:N:N8:346 885915


TARIFF NO.: 6404.19.15

Ms. Ina Ateshkadi
Sears Import Department
3233 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of hiking-type boots from China - Accessories and Reinforcements.

Dear Ms. Ateshkadi:

In your letter dated May 7, 1993, you requested a tariff classification ruling.

You have submitted two samples, stock 14178 (child) and 14179 (boy). You refer to them as "light weight hikers" in your letter; they are labeled on the tongues as "Rugged Casual Footwear". Either description is reasonable. Both have padded collars to protect the ankle bone and studded-bottom, partial cup soles with distinctly projecting heel areas.

Your "Product Evaluation Report 93-414134", dated 4-23-93, prepared by Sears Product Quality Assurance - Department 817, states:
"The components of the upper are as follows:

With Overlays Without Overlays

Leather 65.9% 64.0%
Textiles 15.2% 34.0%
Plastic/Rubber 18.9% 2.0%"

From your letter, it is clear that you take the "without overlays" figures to be the external surface area of the upper when accessories and-or reinforcements (A or R) are excluded. However, based on our cutting of 14179 and the photocopy of the upper "without overlays", it erroneously includes the following leather A or R's: the "U shaped" lower eyelet stay, toe mudguard and the "anchors" for the plastic "eyelet rings". The 2% "plastic\rubber" figure is wrong, because all are A or R, but it is not clear to us where the 2% figure comes from.

The shoes were received in a "Elk Woods", Style 61010, box. We assume that the actual box for the samples and its other advertising will not make claims of protection against cold weather or water. If that assumption is not correct, this ruling is void.

The applicable subheading for both samples 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 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 not "athletic" footwear; in which the upper's external surface is over 50% 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%.

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.


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