he tariff classification of a cowboy boot from China

PD A87910 October 2, 1996 CLA-2-64-NO:CO:FNIS D09 CATEGORY: Classification TARIFF NO.: 6403.91.60 and 6403.91.90 Louis P. Vizza Men's Footwear Buyer Menswear Division Blair Corporation 220 Hickory Street Warren, PA 16356-0001 RE:The tariff classification of a cowboy boot from China Dear Mr. Vizza: In your letter dated September 19, 1996, you requested a tariff classification ruling. You submitted one sample which you state is Blair product #5649. The shoe is a pull-on cowhide leather cowboy boot with decorative stitching and a polyvinyl chloride sole and heel. Although you call the shoe a men's boot, we note that it is not marketed as such in the literature you sent. It is our opinion that this boot is of a style that would generally be worn by persons of either sex. We therefore consider this shoe to be unisex. We are returning your sample as you requested. The applicable subheading for the above shoe in men's sizes 8 1/2 and larger will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately leather; in which the outer sole's external surface is predominately rubber, plastic or composition leather; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper covers most of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is worn only by males. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for the above shoe in sizes 8 and smaller will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper's external surface is predominately leather (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber, plastic or composition leather; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper covers most of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is worn only by females or is unisex. The rate of duty will be 10 percent 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. Sincerely, Garland J. Ruiz Acting Port Director New Orleans, LA