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NY I89187




December 18, 2002

CLA-2-64: RR: NC: TA: 347 I89187

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60; 6403.91.90

Mr. W. Andrew Ryu
Top Line Manufacturing Company
901 Murray Road
East Hanover, NJ 07936

RE: The tariff classification of footwear from China.

Dear Mr. Ryu:

In your letter dated December 02, 2002, you requested a tariff classification ruling.

The submitted half pair sample identified as Style # HD-1206B-2, is a cold weather boot, approximately 15-inch high with functionally stitched leather, textile and rubber/plastic upper external surface. The boot has a lace closure with five sets of metal “D” rings and six sets of metal speed lacing rings located on the upper front of the boot shaft. The boot features “Thinsulate” insulation, a “Gore-Tex” lining, a gusseted tongue and a rubber/plastic traction outer sole. You have provided a laboratory report that identifies the external surface area percentage measurements of the upper to be 54.27% leather, 29.16% textile and 16.57% rubber/plastic. Based on our visual examination of the boot and review of your submitted laboratory report, we agree that this cold weather boot has an upper with a predominately leather external surface.

In your submission, you indicate that this boot is a “men’s hunting boot.” Nevertheless, this boot is the type of footwear that is commonly worn by both sexes. Additional Note 1(b) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS), provides that the term “footwear for men, youths youths and boys” covers footwear of American youths’ size 11-1/2 and larger for males, and does not include footwear commonly worn by both sexes. This office considers athletic footwear, sports footwear, certain sandals, hikers, boat shoes, “atheleisure/casual” shoes, certain boots and clogs, among others, as examples of the type of footwear that is commonly worn by both sexes. In DeVahni Inc. v U.S. 66 Cust. Ct. 239, C.D. 4196 (1971), the court noted that the “commonly worn” concept could not be applied “to the class of sandals at bar” but solely to the individual style of footwear. This office interprets this to mean that we don’t look to the class of footwear (i.e. leather sandals) to determine if that class of footwear is commonly worn by both sexes, but limit our focus to the particular style of leather sandal being considered. Is that particular style commonly worn by both sexes? Since Style # HD-1206B-2 is the type of footwear that is commonly worn by both sexes and a women’s version is not offered we consider the boot to be “unisex.”

The applicable subheading for Style # HD-1206B-2, 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 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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