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NY I83536





July 30, 2002

CLA-2-64:RR:NC:TA:347 I83536

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.91.50 ; 6402.99.80 ; 6403.91.60 ; 6403.91.90

Ms. Janet Reiner
Global Transportation Services, Inc.
1930 Sixth Ave. So. 2nd Floor
Seattle, WA 98134

RE: The tariff classification of footwear from China

Dear Ms. Reiner:

In your letter dated June 28, 2002, on behalf of your client C. O. Lynch Enterprises, Inc., you requested a tariff classification ruling.

The five half pair samples you have submitted consist of three rugged wear outdoor boots with predominately leather uppers, a rubber and/or plastic upper snow/cold weather boot and a functionally stitched together, predominately rubber/plastic upper camouflage shoe, all five items with rubber/plastic outer soles. Since the three submitted sample boots with predominately leather uppers, which you have identify as men’s 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, all three of these boots will be considered “unisex” in sizes up to and including American men’s size 8.

Style “Snakeboot” – An outdoor boot, approximately 17-inches high, with an upper and shaft portion consisting of both Cordura textile material and split leather external surface area component materials, for which leather is stated to account for 55% of the external surface area of the upper. The boot also has a lace closure with metal eyelets, a textile material gusset tongue, a foam padded topline collar and a cemented-on, molded rubber/plastic traction lugged bottom/outer sole.

Style 556092 – A hiking boot, approximately 10-inches high, with an upper that has an external surface area consisting of functionally stitched together leather and camouflage pattern textile fabric material component parts. The boot also has a lace closure with metal eyelets and speed hooks, a padded textile tongue, a padded lining and a cemented-on, unit molded traction lug rubber/plastic bottom. You have provided documentation indicating that this boot’s upper has an external surface area that is predominately of leather.

Style 642057 – A cold weather hiking boot, approximately 10 ½ inches high, with an upper that has an external surface area consisting of functionally stitched together leather, camouflage pattern textile fabric and rubber/plastic material component parts. The boot also has a lace closure with metal eyelets and speed hooks, a padded textile tongue, a thick padded lining and a cemented-on, unit molded traction lug rubber/plastic bottom. You have provided documentation indicating that this boot’s upper has an external surface area that is predominately leather and although you have not provided the actual percentage measurements, based on our visual measurements, we will presume that this boot does have a mostly leather upper external surface.

Style F0739 – A below-the-ankle height shoe with an upper that has an external surface area consisting mostly of functionally stitched together rubber/plastic components. The shoe also has a sewn-in stretch textile material gusset throat, a one inch wide padded textile material topline ankle collar, a textile tongue, a three eyelet cinch stop lace closure and a unit molded rubber/plastic bottom with sidewalls that overlap the upper at the sole. We consider this shoe to have a foxing-like band. We also note that based on visual measurements, textile materials account for more than 10% of the upper’s external surface area. You have informed this office by telephone that this shoe will be valued at $6.80 per pair.

Style 805026 – A woman’s cold weather booth approximately 6 ½ inches high. The boot has a plastic upper that features a large molded rubber/plastic toe piece and a large molded rubber/plastic heel piece, both of which are assembled onto the upper at the sole by cement molding and also sewing. The boot also has a thick, insulating foam padded lining for cold and/or inclement weather wear and a cemented-on unit molded rubber/plastic bottom that overlaps the upper at the sole.

The applicable subheading for the three outdoor boots, identified as Style “Snakeboot”, Style 556092 and Style 64057, 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.

The applicable subheading for the camouflage shoe, identified as Style F0739, will be 6402.99.80, HTS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements) or which has a foxing-like band; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20% ad valorem.

The applicable subheading for the woman’s cold weather boot, identified as Style 805026, will be 6402.91.50, HTS, which provides for footwear, in which the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is not "sports footwear”; which covers the ankle; which is designed to be worn over, or in lieu of other footwear as a protection against water, oil, or cold or inclement weather; and which does not have an upper entirely of stitched construction down to 3 centimeters or less from the top of the outer sole;. The rate of duty will be 37.5% ad valorem.

We are returning the samples 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,

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