The tariff classification of footwear from Australia

NY H88474 March 15, 2002 CLA-2-64:RR:NC:TA:347 H88474 CATEGORY: Classification TARIFF NO.: 6403.91.60; 6403.91.90 Mr. Michael Maher Australian Woolen Products 108 Fairway Drive East Morehead City, NC 28557 RE: The tariff classification of footwear from Australia Dear Mr. Maher: In your letter received March 6, 2002 you requested a tariff classification ruling. You have submitted two half pair samples that you state are “Ugg Boots” from Australia for the company you represent, Australian Woolen Products. The first item you identify as “Product Code 004, Lace Up Calf Boot.” It is a sheepskin boot approximately 12-inches in height that has an upper with an external surface area of tanned leather sheepskin with the wool or hair side on the inside utilized as the lining. The boot also has a side lace-up closure with seven eyelets reinforced by a stitched-on suede leather eyelet stay, a stitched-on suede leather heel counter and a sewn and cemented-on EVA rubber/plastic outer sole. The second item, identified as “Product Code 010” is a slip-on shoe, size 11-12, which also has a sheepskin upper with the wool/hair side on the inside serving as lining and the tanned leather sheepskin side on the outside accounting for the upper’s predominate external surface area material. The upper of this shoe covers the wearer’s ankle and can be partially turned down to form a topline collar of wool fleece. This shoe also has a sewn and cemented-on EVA rubber/plastic outer sole. Since the submitted sample item “Ugg Boots” are the type of footwear that is commonly worn by both sexes, and no indication is provided that they are offered in comparable styles for women, both these footwear items will be considered “unisex” in sizes up to and including American men’s size 8. Therefore the applicable subheading for both “Ugg Boots” identified by you as item Product Code 004 and item Product Code 010, in American men’s size 8 ½ 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. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division