The tariff classification of footwear from Thailand

NY G88863 March 23, 2001 CLA-2-64:RR:NC:TA:347 G88863 CATEGORY: Classification TARIFF NO.: 6403.91.60 ; 6403.91.90 Ms. Kortney Whalen Cabela’s Inc. One Cabela Drive Sidney, NB 69160 RE: The tariff classification of footwear from Thailand Dear Ms. Whalen: In your letter dated March 8, 2001 you requested a tariff classification ruling. The submitted half pair sample, identified as the “Winter Range Pac Boot Set #830147,” is a cold weather boot, approximately 12 inches in height. The boot has a molded rubber/plastic bottom foot portion and a sewn-on leather upper shaft portion, a leather tongue, plus a removable padded textile cold weather liner with a fake fur topline trim. The boot also has a lace closure with seven pairs of metal eyelet loops. You state that the external surface area of this boot’s upper consists of 61% leather and 39% rubber. Based on visual examination, we are able to determine that the predominate external surface area upper material of this cold weather boot is leather. The boot also has a molded rubber/plastic outer sole. In your letter, you state that this is a “Men’s” winter boot and you have presumed that this boot will only be worn by males. 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 or girls, this boot is considered “unisex” in sizes up to and including American men’s size 8. Therefore, the applicable subheading for this boot with its removable liner, identified as the “Winter Range Pac Boot Set #830147”, 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