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NY R00282




May 4, 2004
CLA-2-64: RR: NC: SP: 247 R00282

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.60; 6403.91.90

Mr. Brian Ryu
Pro Line Mfg., LLC.
901 Murry Road
East Hanover, NJ 07936

RE: The tariff classification of footwear from China.

Dear Mr. Ryu:

In your letter dated April 14, 2004, you requested a tariff classification ruling.

You identify the footwear in question as Style ”Winchester,” Style # WIN8800MOB, is a men’s 16-inch high camouflage pattern boot that you state is “snake protective.” The boot has an upper consisting of functionally stitched together leather and textile component material parts. You have provided external surface area measurements of the upper (ESAU) that indicate it is approximately 61.43% leather and 38.57% textile material. The boot also has a lace closure with metal “D” rings and speed lacing hooks located along the front of the boot shaft, a gusseted tongue and a rubber/plastic traction outsole

In your submission, you indicate that the footwear is “exclusively for men.” Nevertheless, the boot portrayed in the submitted photograph(s) 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 footwear is considered “unisex” in sizes up to and including American men’s size 8.

Therefore, the applicable subheading for Style ”Winchester,” Style # WIN8800MOB, 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.

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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