HQ 082143: Tariff classification of HighShine military type boots

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                          HQ 082143

                                   March 21, 1989


          CLA-2 CO:R:C:G  082143 DSN

          CATEGORY:  Classification

          TARIFF NO.:  6403.91.60

          Mr. Juan B. Pombo
          Globimpex, Inc.
          1797 Alaqua Drive
          Longwood, Florida 32779

          RE:  Tariff classification of HighShine military type boots

          Dear Mr. Pombo:

                This is in response to your letter of February 9, 1988, on
          behalf of Highmark Shoes, in which you requested a tariff
          classification ruling for high shine military type boots under
          the Tariff Schedules of the United States Annotated (TSUSA), and
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  The HTSUSA became effective on January 1,
          1989.  This ruling letter concerns HTSUSA classification only.  A
          sample produced in Australia was submitted for examination.

          FACTS:

                The sample at issue is a pair of men's high gloss military
          type boots.  They measure 10-1/2 inches high and feature a
          leather gusset tongue and a 10 hole metal ring lace closure.  The
          sole of the boot is rubber which is attached by vulcanization.
          In your inquiry, you state that the leather upper has a "permair"
          finish on split leather, which is a process whereby a .3mm-thick
          film of polyurethane foil is laminated onto a base material of
          leather.  The effect of this process is to create a lustrous
          mirror-like appearance resembling patent leather.  The total
          thickness of the combined leather plus plastic laminate material
          is between 1.6 and 1.8mm.

          ISSUE:

                Is the material of the upper considered to be leather or
          plastic under the HTSUSA?  

















                                         -2-

          LAW AND ANALYSIS:

                Classification of merchandise under the HTSUSA is in
          accordance with the General Rules of Interpretation (GRI's),
          taken in order.  GRI 1 provides that the starting point is the
          terms of the headings and subheadings of the tariff and any
          relevant section and chapter notes.

                Heading 4109, HTSUSA, provides for patent leather and
          patent laminated leather; metallized leather.  The Explanatory
          Notes constitute the official interpretation of the tariff at the
          international level.  Explanatory Note 2 to Subheading 4109,
          HTSUSA, describes "[p]atent laminated leather also known in the
          trade as patent coated leather as a material which is leather
          covered with a pre-formed sheet of plastics of a thickness
          exceeding 0.15mm but less than half of the total thickness and
          having the lustrous mirror-like appearance of patent leather.
          (Leather covered with a pre-formed sheet of plastics the
          thickness of which exceeds 0.15mm but is not less than one half
          of the total thickness falls in Chapter 39)" (Emphasis in
          original).

                With respect to the instant merchandise, the material of
          the upper meets the Explanatory Note definition of patent
          laminated leather.  The thickness of the pre-formed plastic film
          is .3mm, which is less than half the thickness of the 1.6-1.8mm
          total thickness of the leather and the plastic film combined.

                Footwear is classified under Chapter 64, HTSUSA.  Note 4(a)
          to Chapter 64 provides that the material of the upper shall be
          considered to be the constituent material having the greatest
          external surface area (accessories and reinforcements being
          ignored).  Although Note 3 to Chapter 64 includes within the term
          "rubber or plastics" for footwear purposes any textile material
          visibly coated or covered externally with either or both
          materials, leather so coated or covered is not within that term.
          Thus, the upper material of the subject merchandise is not
          considered to be rubber or plastics.

          HOLDING:

                In view of the foregoing, the HighShine military type boots
          are classified under subheading 6403.91.60, HTSUSA, which
          provides for footwear with outer soles of rubber, plastics,
          leather or composition leather and uppers of leather, other
          footwear, covering the ankle, other, for men, youths and boys.
          The merchandise is dutiable at 8.5 percent ad valorem.   















                                         -3-

                All prior rulings inconsistent with this ruling are hereby
          modified accordingly.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division