The tariff classification of a work boot from China.

PD G86422 January 23, 2001 CLA-2-64:G23 G86422 CATEGORY: Classification TARIFF NO.: 6403.91.30 Ms. Lisa Lee Hunkers Footwear USA, Inc. 4237 E. Airport Drive Ontario, CA 91761 RE: The tariff classification of a work boot from China. Dear Ms. Lee: In your letter dated December 26,2000, you requested a tariff classification ruling on a leather work boot from China. You provided two samples of a work boot made to the same specifications for different brand names. In all, there are three style numbers for this product, each under a different brand: 544 (Hunkers Footwear), 546 (Gear Box) and 7032 (AJK). This boot features a leather upper attached to a rubber/plastic sole by means of a welt construction. The boot covers the ankle, but not the knee. There is no protective metal toe-cap. You state that the boot, which has an oil resistant outer sole, is intended to be used in a work environment. The welt meets the definition for welt footwear in Chapter 64 Additional U. S. Note 1(a). In our opinion, this type of work footwear is commonly worn by both sexes (i.e., unisex), requiring a change in the statistical suffix according to size, as noted below. One sample has been cut, disassembled and retained by the classifying officer; the other is being returned. The applicable subheading for the work boot for American Men’s sizes 8 ½ and larger will be 6403.91.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of leather: other footwear: covering the ankle: welt footwear: work footwear: for men. For sizes up to including American Men’s size 8 the subheading will be 6403.91.3025 (other than for men). In either case, the rate of duty will be 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 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. If you have any questions pertaining to this matter, please contact Field National Import Specialist Leo S. Maciejewski at 207-771-3617 or National Import Specialist Richard Foley at 212-637-7089 Sincerely, Jeffrey Walgreen, Port Director Portland, Maine