NY 866628: The tariff classification of a man's hiking boot from Korea.

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.

                              NY 866628

                              September 25, 1991


CLA-2-64:S:N:N3D:347 T-866628  

CATEGORY:  Classification

TARIFF NO.: 6403.91.60  

Mr. Mark G. McEwen
A.N. Deringer, Inc.
P.O. Box 284
Highgate Springs, VT  05460

RE:  The tariff classification of a man's hiking boot from Korea.

Dear Mr. McEwen:

     In your letter received on August 28, 1991, you requested a
tariff classification ruling.

     The submitted sample is a man's 7 inch high hiking boot with
a predominately leather upper that has sewn-in textile panels at
the sides, over the toes and at the back, a textile gusset-like
tongue, a padded textile ankle collar and a metal D-ring lace
closure.  The boot also has a "Gore-Tex" fabric lining, a
cemented-on, rubber/plastic bottom with a vinyl heel stabilizer
and a 10 inch long overlapping toe bumper.

     We are returning your sample as requested.

     The applicable subheading for the boot described above will
be 6403.91.60, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the upper's external
surface is predominately leather; in which the sole's external
surface is predominately rubber and/or plastics; which is other
than "sports" footwear; in which the top of the upper cover's
most of the wearer's ankle bone; in which the sole is attached to
the upper by a means other than welt stitched construction; and
which is larger than children's American size 11 and worn only by
males.  The rate of duty will be 8.5 percent ad valorem.   

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                        Sincerely,



                                        Jean F. Maguire
                                        Area Director
                                        New York Seaport