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NY G84080




November 22, 2000

CLA-2-64:RR:NC:TA:347 G84080

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60 ; 6403.91.90

Mr. Gordon C. Anderson
C. H. Robinson International, Inc.
8967 Columbine Road, Suite 400
Eden Prairie, MN 55347

RE: The tariff classification of footwear from China or Taiwan.

Dear Mr. Anderson:

In your letter dated November 5, 2000, on behalf of LaCrosse Footwear, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as “Style LaCrosse 800 GM” and “Item #1221,” is an outdoor boot, approximately 12-inches high, with a plastic padded topline collar, a “Thinsulate” textile cold weather insulated lining and a full front lace closure with metal speed hooks. The boot has an upper with an external surface area consisting of stitched together leather, plastic and textile fabric material components. You have supplied an external surface area measurement fact sheet from the importer, stating that the boot’s upper is 70% leather and 30% of a “Cordura” textile fabric material. The importer acknowledges that in his measurements he has excluded the 1-inch wide, padded rubber/plastic topline collar along with the gusset type textile tongue from his upper surface area considerations. We, however, will include the plastic topline collar as a structurally necessary part of this boot upper, but agree with the exclusion of the textile gusset tongue, filling the U-throat opening below the laces. In addition, we will also exclude from external surface area upper measurements, the leather pull-up loop at the top and back of the boot as an accessory and/or reinforcement. Based on our visual measurements, which do include the padded plastic collar as part of the upper’s external surface, we have determined that this boot does have an upper with an external surface area that is predominately leather. The boot also has a stitched and cemented-on rubber/plastic outer sole.

In your letter, you state that this is a “men’s outdoor boot” and you have presumed that it will only be worn by men and boys. Nevertheless, this boot is the type of footwear that is commonly worn by both sexes. Since you do not provide any indication that there are comparable styles being offered for women or girls, this boot is considered “unisex” in sizes up to and including American men’s size 8.

Therefore, the applicable subheading for this boot, identified as “Style LaCrosse 800 GM” and “Item #1221,” in American men’s size 8.5 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.

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,

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