United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY G85491 - NY G85561 > NY G85532

Previous Ruling Next Ruling
NY G85532




January 9, 2001

CLA-2-64:RR:NC:TP:347 G85532

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.19.40, 6403.19.70, 6403.91.60, 6403.91.90

Mr. Gary Richter
Garmont
170 Boyer Circle, Suite 20
Williston, VT 05495

RE: The tariff classification of leather hiking shoes from Italy, Korea.

Dear Mr. Richter:

In your letter dated December 8, 2000, you requested a tariff classification ruling.

You have submitted samples for two styles of what you refer to as hiking shoes. Both shoes cover the ankle and are valued over $12.00 per pair. As per telephone conversation, you state that style “Garmont Tower GTX” has an upper made up of leather and textile material, and a rubber/plastic “rand,” a band of rubber encircling the perimeter of the shoe from the sole extending up approximately from 1 to 1-1/2 inches. The outer sole is made of rubber/plastics. This shoe is marked “Made in Italy.” Visual examination of the shoe shows that the component material of the upper comprising the greatest external surface area is leather. You state that this shoe is designed to be used with crampons for ice-climbing, mixed mountaineering and related activities. You have included a sample crampon attached to the “Garmont Tower GTX” sample shoe. Although ice climbing and mountaineering is a sporting activity, it is not one of the enumerated sporting activities described in subheading note 1(b) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS). However, subheading note 1(a), states that “sports footwear” applies to footwear which is designed for a sporting activity and has, or has provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like. The “Garmont Tower GTX” has a specially designed indentation at the heel to hold crampons. Examination of the boot with the crampon attached reveals that the specially designed indentation at the heel enables the boot to meet the definition of “sports footwear” as described in subheading note 1(a). In this regard, the “Garmont Tower GTX” is classified as “Sports Footwear.”

You have not indicated whether you will be importing a “women’s” version of style “Garmont Tower GTX.” We consider this type of footwear to be commonly worn by both sexes and therefore “unisex” in sizes up to and including American men’s size 8, if a woman’s alternative is not provided to complement the submitted “men’s” model. In this regard, the applicable subheading for style “Garmont Tower GTX” in sizes up to and including American men’s size 8 will be 6403.19.70, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber, leather, or composition leather outer soles, sports footwear, for other persons. The rate of duty will be free. The applicable subheading for American men’s sizes 8.5 and above will be 6403.19.40, HTS, which provides for footwear with leather uppers and plastic and/or rubber, leather, or composition leather outer soles, sports footwear, for men, youths and boys. The rate of duty will be 4.3% ad valorem.

You state that “Style #17” is also a hiking shoe with an upper made up of over 50% leather, with a rubber/plastic outer sole. You state that this shoe will be imported in both men’s and women’s models. This shoe is marked “Made in Korea.”

The applicable subheading for “Style #17” in sizes up to and including American men’s size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem. The applicable subheading for American men’s sizes 8.5 and above will be 6403.91.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem.

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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: