The tariff classification of footwear from Hong Kong

NY H81713 June 4, 2001 CLA-2-64:RR:NC:TA:347 H81713 CATEGORY: Classification TARIFF NO.: 6404.19.20 Ms. Jenny Davenport Wal Mart Stores, Inc. Direct Imports (0410) 702 SW 8th St. Bentonville, AR 72716-0410 RE: The tariff classification of footwear from Hong Kong Dear Ms. Davenport: In your letter dated May 22, 2001 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #TGT-3056 and stated by you to be a “waterproof hiker,” is a camouflage-look outdoor boot, which covers the ankle. It has a stitched together, predominately textile upper external surface area consisting of a camouflage patterned man-made textile fabric material. You state in your letter that this hi-top shoe/boot has a “waterproof nylon shell.” We will presume that by this statement you are making the claim that this boot is specifically designed to be protective against penetration by water and will keep the wearer’s feet dry. The boot also has a lace closure with leather eyelet stays and metal D-ring eyelets, a padded 1-inch wide leather ankle collar, leather overlays at the sides and behind the heel, a padded textile tongue and a cemented-on, rubber/plastic traction bottom with 1-inch high sidewalls that overlap the upper at the sole. Based on visual measurements, we are able to determine that the external surface area of the upper is not over 50% leather with all leather accessories and reinforcements included. You also state that this boot will be valued at $8.50 per pair. The applicable subheading for this “waterproof hiker” identified as Style #TGT-3056, will be 6404.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials, excluding accessories and reinforcements; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; and which is designed as a protection against water, oil, or cold or inclement weather. The rate of duty will be 37.5% 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