The tariff classification of fabric/leather hiking boots from Italy.

NY 873593 June 5 1992 CLA-2-64:S:N:N3:D-346SM 873593 CATEGORY: Classification TARIFF NO.: 6404.1915 Mr. Stephen Spritzer George R. Tuttle 3 Embarcadero Center, Suite 1160 San Francisco, CA 94111 RE: The tariff classification of fabric/leather hiking boots from Italy. Dear Mr. Spritzer: In your letter dated April 17, 1992, for Hi-Tec sports, you requested a tariff classification ruling. Two samples, style "Black Mountain-Sassafras 50 peaks" # 6700 & 6701, were submitted Hi-Tec's Product Sheet describes them as follows: 1. Storm Finished Hardware - a strong and durable lacing system. 2. 1000 Denier Nylon & Suede Upper - for durability, breathability & Comfort. 3. Deep Lug Outsole - provides superior traction anywhere a childs adventures lead. 4. rubber Rand - serves as a toe bumper as well as a water resistant midsole. 5. Extended heel counter - heel strike stability & protection. 6. Padded Collar - for optimum comfort. We not that the "Rubber Rand", i.e., the sidewall of the rubber cup-sole, is less than 1/2 inch high so the result is no more "water resistant" than that produced by a tradition foxing tape on a basket-ball shoe. We also note that the "Extended Heel Counter" pointed out in Hi-Tec's line drawing of the shoe is leather, so it would provide little protection against inclement weather. We agree both independently and an the basis of TD 92-32, which you ?, that these boots are not "protective". We note that these styles were "Reserved on Hi-Tec preclass Ruling 871579, circulated 4/1/92. The applicable subheading for the two styles will be 6404.1915, 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% 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. 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. Sincerely, Jean F. Maguire Area Director New York Seaport