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NY 886626

JUNE 17, 1993

CLA-2-64:S:N:N8:346-ST 886626


TARIFF NO.: 6404.19.15; 6403.99.60

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

RE: The tariff classification of 5 hiking-type boots from Thailand and South Korea - Accessories or Reinforcements - Misleading Country Marking.

Dear Mr McEwen:

In your letter dated May 20, 1993, on behalf of Karhu USA Inc., you requested a tariff classification ruling.

Regarding "Cheyenne Charcoal" (Style 8161 and 8162) and "Cheyenne Earth" (Style 8181) - You did not even attempt to answer question 3
(percent of External Surface Area of Upper ESAU) or question 5 (which pieces, if any, you considered to be Accessories or Reinforcements - A or R) on the worksheet we sent to you when we rejected your earlier ruling request. By our examination, after cutting the stitching holding the leather to the textile base material, it is clear to us that your statement that the upper of each is simply "leather" is false.

Both have a distinct heel area which is about .5 inches thick. We assume your advertising will make no claim of a high degree of water resistance or warmth for these "day-hikers". If this assumption is not valid, our classification may not apply.

"Telluride" is a man's over-the-ankle, lace-up hiking boot with a sole of molded rubber/plastic and an upper of which the external surface area (ESAU) is predominately leather.

The question of the classification for the "Laramie" is being referred to the Office of Regulations and Rulings (ORR), U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington, D.C. 20229. A ruling will be issued to you from that office.

The classification of the "Boulder", color Iris, is covered by NYRL #885299 which was issued concerning the "Boulder", color Sage.

We are returning four of your samples as you requested. The sample "Laramie" is being forwarded to ORR for their consideration.

The applicable subheading for both of the "Cheyennes" 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 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 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.

The applicable subheading for "Telluride" will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles of rubber/plastics and uppers of leather, other, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.

Note that if this shoe is imported for use by women, misses, girls, or infants, or is unisex, the applicable subheading will 6403.99.90, HTS, which provides for other footwear... for other persons. The rate of duty will be 10 percent ad valorem.

We note that all styles have the names of a city or a town in the Western U.S. on a label on the tongue. Assuming that these are not registered trademarks, the commercial imports must be marked "Made in" or "Product of" or in a similar manner, with the country of origin on the same area of the tongue in "at least a comparable size" print (Note Customs Regulation 134.46).

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

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