United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 880597 - NY 880786 > NY 880779

Previous Ruling Next Ruling
NY 880779





December 22, 1992

CLA-2-64:S:N:N8:346-T

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.15; 6403.91.60

Ms. Ina I. Ateshkadi
Sears Merchandise Group
D/733IMP-BC-163A
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of three hiking shoes from China.

Dear Ms. Ateshkadi:

In your letter dated November 27, 1992, you requested a tariff classification ruling.

The three submitted samples of men's hiking shoes are described as follows:

Stock #86846 - A high-top hiking shoe with a predominately textile upper, a padded textile tongue, a five eyelet metal "D" ring lace closure and stitched-on reinforcing suede leather overlays at the sides, around the heel, the toes and covering the area of the eyelets. The shoe has a lug rubber bottom, an EVA midsole and a 3/4 inch wide, fully encircling rubber foxing-like band. You state that the leather overlays account for 53 percent of the upper's external surface. Your inquiry letter also states that this "hiker" does not have any waterproofing qualities such as a "Gortex" liner or any "Thinsulate" type lining for cold weather use. It is our observation that, aside from the thickly padded tongue and ankle collar, the exposed textile areas of the upper are only backed by a thin, foam padded lining layer, which does not provide much protection for cold weather use. We therefore conclude, that this shoe, with an identifying logo label stitched on its tongue stating it is "Rugged Casual Footwear", is not designed to be a protection against cold weather, assuming that it is not advertised in your catalogue or sales literature for cold weather or winter wear.

Stock # 86847 - A low-top casual hiking/walking shoe with a predominately textile upper, a padded textile tongue, padded ankle collar, a five eyelet lace closure and extensive suede leather overlays, which you state cover 62 percent of the upper's external surface. The shoe has a cemented-on lug rubber outer sole, an EVA midsole and a fully encircling rubber storm welt. You state that the shoe is "not waterproof" and that "there is no Gortex or Thinsulate used in the make-up of this hiker".

Stock #86848 - A men's high-top hiking shoe with an upper consisting of stitched together plastic, leather and textile components. The shoe has a padded textile tongue, a padded ankle collar, a seven eyelet lace closure and sewn-on leather overlays at the sides and reinforcing the eyelet stays. The shoe also has a cemented-on, lugged rubber cupsole bottom. You state that this shoe "is not waterproof" and there is no "Gortex and or Thinsulate" used in its construction. You have provided a schematic diagram which indicates that, without including any "overlays", accessories or reinforcements, the external surface area of this shoe's upper is 53 percent leather, 39 percent plastic and 8 percent textile. We will assume that for the purposes of this ruling, the percentage figures you have supplied for this sample are accurate. These percentage figures should be verified by Customs at the time of actual importations.

The applicable subheading for the shoes identified as Stock #'s 86846 and 86847 will be 6404.19.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (Note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface, but the material hidden underneath is); whose outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; in which the upper's external surface is over 50 percent leather after every leather accessory and reinforcement present is included as part of the upper's extrernal surface; and which is other than a "protection" against water, oil, or cold or inclement weather. The rate of duty will be 10.5 percent ad valorem.

The applicable subheading for the shoe identified as Stock # 86848 will be 6403.91.60 (HTS), which provides for footwear, in which the upper's external surface is predominately leather (Note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the outer sole's external surface is predominately rubber, plastics, or composition leather; which is other than "sports footwear"; in which the top of the upper covers most of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is larger than children's American size 11 and is worn only by males. The rate of duty will be 8.5 percent ad valorem.

The samples will be returned as you requested.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: