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NY H89691

April 16, 2002

CLA-2-64: RR: NC: TP: 347 H89691


TARIFF NO.: 6403.91.60; 6403.91.90

Mr. Art Wagner
Eastman Footwear
23 West 33rd Street
New York, NY 10001

RE: The tariff classification of footwear from China.

Dear Mr. Wagner:

In your letter dated March 25, 2002, you requested a tariff classification ruling.

The submitted a half pair sample identified as “ WNM-020155”, is a high top hiking boot with a textile and leather upper external surface. The boot has a lace closure with three metal speed lace hooks located at the top of the closure. It also has a padded tongue and a rubber/plastic traction outer sole. You state that the upper of this boot should be considered leather for various reasons. Mainly, the leather material coverage of the upper is over 51 percent, the leather on the quarter sections of the shoe extends to the outer sole and is lasted underneath and the camouflage pattern textile material on the low quarters is accessory reinforcement and not part of the upper. Although you have not provided any actual external surface area percentage measurements for the textile and leather materials that comprise the upper. This office was able to determine based on visual examination of the boot and cutting down the lower quarters for inspection of the grade of leather present that the predominate external surface area upper material of this hiking boot is leather.

In your submission, you indicate that this boot is “exclusively for men, youths or boys.” Nevertheless, this boot is the type of footwear that is commonly worn by both sexes. Since you do not provide any indication that there are comparable styles being offered for women or girls, this boot is considered “unisex” in sizes up to and including American men’s size 8.

Therefore, the applicable subheading for both these boots, identified as Style #WNM-020155 and Style #WNM-020338 described above, 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 is not “sports footwear”; which covers the ankle; for other persons. The rate of duty will be 10% 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 646-733-3042.


Robert B. Swierupski

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