The tariff classification of footwear from Taiwan

NY I88845 December 12, 2002 CLA-2-64:RR:NC:347:I88845 CATEGORY: Classification TARIFF NO.: 6405.10.00 Mr. George M. Cornwall Korkers Products, LLC 9333 SE Alansa Drive Suite 200 Clackamas, OR 97015 RE: The tariff classification of footwear from Taiwan Dear Mr. Cornwall: In your letter dated November 25, 2002, you requested a tariff classification ruling for a footwear sample that you describe as a boot for the “safety and fishing market.” You state that “the safety boot is intended for wear by fishers, wading in water in a variety of riparian conditions while angling using sport or commercial fishing equipment. The unique feature of these safety boots is that the outsoles are removable and interchangeable. Thus different soles may easily be employed to provide the characteristics needed in different conditions.” The sample is a hiking shoe with an indented rubber/plastics bottom specially designed to accommodate different outer soles. The shoe, no style number indicated, covers the ankle and has an upper of leather and textile material. It is secured to the foot by a lace closure system. You state that the upper is calculated to be 52.46% leather. You have also submitted two outer soles designed for the shoe. One outer sole is composed of rubber/plastics material and the other is composed of textile material with metal studs or lugs. It is our understanding that the item will be imported with both outer soles packaged with the shoes. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRI’s) taken in order. General Rule of Interpretation (GRI) 3, HTS, deals with goods which are, prima facie, classifiable under two or more headings. The shoe in this case is classified under heading 6403 if imported with the rubber/plastic sole and under heading 6405 if imported with the textile sole. GRI 3(c), HTS, states that the goods must be classified under the heading which occurs last in numerical order among those equally meriting consideration.  The applicable subheading for the shoe will be 6405.10.00, Harmonized Tariff Schedule of the United States, (HTS), which provides for other footwear with uppers of leather. The general rate of duty will be 10 percent 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