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NY J87087




August 21, 2003

CLA-2-64:RR:NC:TA:347 J87087

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60 ; 6403.91.90

Mr. Ashley J. Vaz
BfR SG Pte Limited
33 Senoko Road
Singapore 758105

RE: The tariff classification of footwear from Singapore

Dear Mr. Vaz:

In your letter dated August 4, 2003 you requested a tariff classification ruling.

The submitted half pair sample identified as the “BFR V50168 Combat Boot” is approximately 10-inches high. The boot has a grain leather upper, a sewn-in leather bellows tongue, textile lining, a metal eyelet lace-up closure and an injection molded rubber/plastic bottom/outer sole.

Since this boot is the type of footwear that is commonly worn by both sexes, and no indication is provided that comparable styles are offered for women, it is considered “unisex” in sizes up to and including American men’s size 8.

Therefore, the applicable subheading for this boot, identified as “BFR V50168,” 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 covers the ankle; for other persons. The rate of duty will be 10% ad valorem.

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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