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NY L84808




May 26, 2005

CLA-2-64:RR:NC:SP:247 L84808

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.40.60 ; 6403.91.60 ; 6403.91.90

Mr. Vittorio Morandin
ANT.TEX
1103 4th Street
Santa Monica, CA 90403

RE: The tariff classification of footwear from China

Dear Mr. Morandin:

In your letter dated May 6, 2005, on behalf of Pro-safety, Inc., you requested a tariff classification ruling.

The submitted half pair sample identified as Item name “Corsa America, Code #10100” is a protective outdoor boot, approximately 10 inches high. The boot has a protective steel toe and an upper consisting of a molded rubber/plastic foot portion with a sewn-on leather shaft portion, a padded leather tongue and a lace closure with plastic eyelets and metal speed lacing hooks. You have provided a laboratory measurement, stating that the external surface area of the upper (with the tongue and shoelace excluded) is 52.5% leather and “about” 47.5% rubber/plastic. Based on your measurements, we will presume that the external surface area of this boot upper is predominately leather and therefore, for classification purposes as per Chapter 64, Note 4(a), HTS, the boot has a leather upper. The boot also has a molded rubber/plastic outer sole.

The applicable subheading for the boot identified as Item “Corsa America, Code #10100” will be 6403.40.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber/plastics and uppers predominately of leather (excluding accessories or reinforcements), which is not “sports footwear,” which has a protective metal toe-cap and which is not of welt stitched construction. The rate of duty will be 8.5% ad valorem.

You also inquire about the classification of this same boot, with or without a protective lining against water penetration but not including a protective metal toe- cap. Since this outdoor 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 same boot, whether or not with a waterproof lining, but not including a protective metal toe-cap, in American men’s size 8.5 and larger will be 6403.91.60, 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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