The tariff classification of footwear from Taiwan

NY F81805 January 24, 2000 CLA-2-64:RR:NC:TA:347 F81805 CATEGORY: Classification TARIFF NO.: 6403.91.60 ; 6403.91.90 Ms. Dana Bounds Fritz Companies, Inc. 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of footwear from Taiwan Dear Ms. Bounds: In your letter dated January 14, 2000, on behalf of your client The North Face, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified with a hang-tag as style name “New Chasm View”, is an over-the-ankle height rough terrain hiking shoe, or as you describe it, “a men’s trekking boot”. This “trekking boot” has an upper with an external surface area consisting of a molded rubber forefoot, a large leather heel counter, wide leather eyelet stays with metal speed hooks and D-rings, leather side panel bands, a padded textile ankle collar and a lace closure. It is our observation that all the leather pieces on the upper surface (except on the tongue, which is to be entirely excluded) will count as external surface area material, since they provide additional strength and support to the upper, and are either lasted under and cemented to the sole, or joined to leather overlays which are lasted under or cemented to the sole. You state in your letter that the upper is 55% leather, 35% rubber/plastics and 10% textile materials. Based on our own visual measurements, we agree that this “trekking boot” has an upper with a predominately leather external surface. The boot also has a cemented-on, unit molded midsole and a traction grooved outer sole of rubber and/or plastics. In your letter, you state that this is a “men’s trekking boot”. Nevertheless, this boot is the type of footwear that is commonly worn by both sexes. Since you do not provide any indication that there are comparable styles being offered for women, this boot is considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for this hiking boot, style name “New Chasm View”, in American men’s size 8.5 and larger, will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.91.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for other persons. The rate of duty will be 10% ad valorem. We are returning the sample as you requested. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division