The tariff classification of footwear from China

PD G85224 January 10, 2001 APP-6: FO:NP:POR:TC:FNIS D28 CATEGORY: Classification TARIFF NO.: 6404.19.2030 Ms. Tina Beegle Charles M. Shayer & Co. 15210 32nd Ave South, Suite D Seattle, Washington 98188 RE: The tariff classification of footwear from China Dear Ms. Beegle: In your letter dated December 6, 2000, you requested a tariff classification ruling on behalf of Cabela’s Inc. The submitted sample, style AC-0003, is a hunting boot in American men’s size 9. The upper consists of cordura nylon in a woven camouflage pattern with leather eyestay, collar and toecap overlays. The material of the upper having the greatest external surface area is the textile material. Although the percentage of the external surface area that is leather (including any leather accessories or reinforcements) was not provided, visual examination of the submitted sample clearly shows the leather components to be less than 50 percent. The upper is lined with a waterproof membrane and Thinsulate Ultra insulation. The outer sole is of PVC. The applicable subheading for this boot will be 6404.19.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: Other: Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather … For men.” The rate of duty will be 37.5%. 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, Lewellyn Robison Port Director Portland, Oregon