The tariff classification of a shoe from Poland.

PD C85403 April 7, 1998 CLA-2-64:K:TC:A4:D23 C85403 CATEGORY: Classification TARIFF NOS.: 6403.91.6075; 6403.91.9045 Ms. Debbie DeEsposito American Shipping Company, Inc. 600 Sylvan Avenue Englewood Cliffs, NY 07632 RE: The tariff classification of a shoe from Poland. Dear Ms. DeEsposito: In your letter dated March 11, 1998 your company requested a tariff classification ruling on behalf of your client, Herman Survivors, Inc. You included a sample described as a man's waterproof hunting style boot, style MW8702, the sole of which is made of 100% rubber and the upper is made of leather and a woven nylon. You state that leather clearly constitutes the majority of the exterior surface of the upper. This is subject to verification during Customs examination at time of importation. The shoe will be imported from Poland. The applicable subheading for the shoe in American men's size 8 « and larger will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; covering the ankle; other; for men, youths, and boys; other; other; for men; other. The duty rate will be 8.5% ad valorem. The applicable subheading for the shoe in American men's size 8 and smaller will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; covering the ankle; other; for other persons; other; for women; other. The duty rate will be 10% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. 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, John J. Martuge Area Director JFK Airport