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NY F86106

April 28, 2000

CLA-2-64:RR:NC:TA:347 86106


TARIFF NO.: 6403.91.60 ; 6403.91.90

Mr. Gordon C. Anderson
C. H. Robinson International, Inc.
5995 Opus Parkway, Suite 201
Minnetonka, MN 55343-9058

RE: The tariff classification of footwear from China

Dear Mr. Anderson:

In your letter dated April 17, 2000, on behalf of LaCrosse Footwear, Inc., you requested a tariff classification ruling.

The two submitted half pair cold weather “hunting boots” are described as follows:

Item #5701, “Gamemaster-Advantage Timber” – Identified as a “9-inch” high boot, which you state is a hunting boot. The boot has an upper consisting of stitched together leather overlays, “1000 dinier Cordura “nylon textile material side panels, and rubber/plastic heel and toe reinforcing overlays. The boot also features “Thinsulate” insulation, a “Gore-Tex” membrane lining, a molded EVA plastic midsole, a metal hook and eyelet lace closure and a traction lugged rubber/plastic outer sole. You state that the upper of this boot is over 51% leather after excluding the padded textile tongue, the leather pull tab and the rubber/plastic heel and toe accessories that overlay leather upper surface material. It is our observation that even if the rubber/plastic toe and heel overlays are not excluded from upper external surface area material consideration, the external surface material of this boot upper would still be predominately leather.

Item #28006, “Terrain King System” – A 10-inch high cold weather “hunting boot”. The boot has an upper consisting of a molded rubber/plastic bottom foot portion with molded, 1-inch high sidewalls and a stitched-on vamp and shaft portion that has nylon textile side panels, a leather back/heel area, an encircling padded leather ankle collar, extended leather eyelet stays and a leather instep plug sewn to leather side panel edging. You state that after excluding the pull tab and a sewn-on rectangular leather logo patch as accessories, the external surface of this boot upper is still over 34% leather. Based on your measurements, your letter states that this boot has a leather upper, because leather constitutes the single greatest external surface area upper (ESAU) material. For the purposes of this ruling, we will presume your measurements are accurate and that the ESAU of this boot is predominately leather. The boot also has a removable textile bootie liner, an EVA plastic midsole and a rubber/plastic, traction lugged outer sole. We note that the accuracy of your surface area material measurement for this boot upper will be subject to verification by Customs at the time of actual importation.

Since both these “hunting boots” are the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, both these boots are considered to be “unisex” in sizes up to and including American men’s size 8.

Therefore, the applicable subheading for the two boots, identified as “Item #5701” and “Item #28006”, in American men’s size 8.5 and larger will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.91.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which covers the ankle; for other persons. The rate of duty will be 10% ad valorem.

We are returning the samples as you requested.

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

A copy of the ruling 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 the ruling, contact National Import Specialist Richard Foley at 212-637-7089.


Robert B. Swierupski

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