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NY B83312

April 15, 1997

CLA-2-64:RR:NC:347 B83312


TARIFF NO.: 6403.91.60, 6403.91.90

Mr. James P. Sullivan
Sullivan & Lynch, P.C.
156 State Street
Boston, MA 02109-2508

RE: The tariff classification of a hiking shoe.

Dear Mr. Sullivan:

In your letter dated March 17, 1997, you requested a classification ruling for a hiking shoe on behalf of your client, Tecnica, USA.

The submitted sample is a hiking shoe with a rubber or plastic sole and an upper of plastic coated leather and textile material. You state that the upper of the shoe is constructed of a combination of a textile fabric and a top layer of plastic coated leather. You also state that the imported footwear will have over 51 percent of the exterior surface area of the upper constructed of this plastic coated leather.

Chapter 64, Harmonized Tariff Schedule of the United States, (HTS), Note 3.(b) states-

(b) The term "leather" refers to goods of headings 4104 to 4109.

Since the plastic coated leather sample submitted with this ruling request is considered "leather" as referred to in (HTS) headings 4104 to 4109, it is considered "leather" for classification purposes in Chapter 64 (HTS).

Chapter 64, HTS, Note 4. (a) states-

(a) The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories and reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments.

For purposes of this ruling we will consider your statement that leather is the predominant material of the uppers of this shoe to be correct. However, this may be subject to verification at the port of entry at the time of importation.

The applicable subheading for the Tecnica hiking boot, up to and including men's U.S. size 8, will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastic and uppers of leather, covering the ankle, for other persons. The rate of duty will be 10 percent ad valorem. For men's U.S. size 8.5 and larger the applicable subheading will be 6403.91.60, (HTS), which provides for footwear with outer soles of rubber or plastic and uppers of leather, covering the ankle, other, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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