The tariff classification of footwear from Thailand

NY J81494 March 6, 2003 CLA-2-64:RR:NC:TA:347 J81494 CATEGORY: Classification TARIFF NO.: 6403.91.60 ; 6403.91.90 Mr. L Gabriel Garcia Cabela’s Inc. 3200 Rd. 101 Sidney, NE 69160 RE: The tariff classification of footwear from Thailand Dear Mr. Garcia: In your letter dated February 19, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified by you as the “Cabela’s Professional Outdoor 7” Lace-up Boot, Set #82-0018” is a boot, approximately 7 inches in height. The submitted boot has a molded rubber/plastic bottom foot portion and a sewn-on grain leather upper shaft portion, a leather tongue, a removable insole and is not lined. The boot also has a lace closure with five pairs of metal eyelets. You provided an addendum submitted by fax to this office that states the external surface area of this boot’s upper consists of 55% leather and 45% rubber. Based on visual examination, we are able to determine that the predominate external surface area upper material of this boot is leather (with the leather tongue excluded). The boot also has a molded rubber/plastic outer sole. You also state that this boot model/style designation will be made available in both men’s sizes 6-13 and women’s sizes 5-10. The applicable subheading for this boot, identified as your model and/or style “Cabela’s Professional Outdoor 7” Lace-up Boot, Set #82-0018” made available in men sizes 6-13, 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. The applicable subheading for the same model and/or style boot, made for women and available in women’s sizes 5-10, 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division