The tariff classification of leather footwear with a protective metal toe-cap.

PD D87713 February 16, 1999 CLA-2-64:G23 D87713 CATEGORY: Classification TARIFF NO.: 6403.40.6000 Mr. Roger J. Crain Customs Science Services, Inc. 3506 Frederick Place Kensington, MD 20895-3405 RE: The tariff classification of leather footwear with a protective metal toe-cap. Dear Mr. Crain: In your letter of February 3, 1999, you requested a tariff classification ruling on behalf of your client, Omnimart Corporation. The samples submitted with your request are four styles of Fujiwara Gold Collection Safety Shoes: 90HBS200, 90HXP200, 90HSS200 and 90HCS200, all with soles of rubber/plastics, with uppers of leather and with protective metal toe-caps. None of the samples are of welt construction. Three have uppers which cover the ankle; only style 90HSS200 does not. In a telephone conversation you assert that none of the styles will be manufactured in Japan. The samples are being returned as requested. The applicable subheading for these four shoes will be 6403.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics, with uppers of leather: other footwear, incorporating a protective metal toe-cap: other than welt footwear. The rate of duty will be 8.5 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 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, Jeffrey Walgreen, Service Port Director Portland, Maine