The tariff classification of a hiking shoe from China

NY B83601 April 28, 1997 CLA-2-64:RR:NC:TP:347 B83601 CATEGORY: Classification TARIFF NO.: 6403.91.60, 6403.91.90 Arthur K. Purcell Neville, Peterson & Williams 80 Broad Street, 34th floor New York, N.Y. 10004 RE: The tariff classification of a hiking shoe from China Dear Mr. Purcell: In your letter dated March 27, 1997, on behalf of Lake of the Woods, Division of Pro-Trak Corporation, you requested a tariff classification ruling. You state that the submitted sample is a high-top hiking boot, model #7941, with an upper consisting of both leather and nylon material and a molded rubber outer sole. The boot also features a hook tie closure and a small leather patch sewn to the outside of the upper depicting the Lake of the Woods logo. Visual examination of the boot indicates that the leather portion constitutes the greatest external surface area of the upper (ESAU). The eyelet stay was included in our measurement of surface area since it provides added structure to the boot. The applicable subheading for the hiking boot up to and including American 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 soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6403.91.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber 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 212-466-5890. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division