us-cbp-cross-rulings-ny-817210•NY 817210: The tariff classification of a leather hiking shoe from China
NY 817210: The tariff classification of a leather hiking shoe from China
us-cbp-cross-rulings-ny-817210NY 817210: The tariff classification of a leather hiking shoe from ChinaGuidance
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 817210 December 14, 1995 CLA-2-64:RR:NC:TP:347 817210 CATEGORY: Classification TARIFF NO.: 6403.91.60 ; 6403.91.90 Mr. Don Choi Top Line Manufacturing Co. Red Line Products Inc. 300 Castle Road Secaucus, NJ 07094 RE: The tariff classification of a leather hiking shoe from China Dear Mr. Choi: In your letter dated December 6, 1995, you requested a tariff classification ruling. The submitted sample, your style #BE-004NR, is an over the ankle height "Hiker" with a predominately leather upper that has pieced in textile panels at the sides of the ankle and across the vamp. You provide surface measurement indicating that the external surface area of this hiking shoe upper is actually comprised of 67%leather. The shoe also has a front lace closure of four metal D-rings and two metal speed hooks, and a thick "lugged" rubber outer sole with a fully encircling 3/4 inch high rubber mud guard. You do not indicate whether this a men's or a women's hiking shoe and, even though the submitted sample shoe is labeled by you as a men's size 8, it is our opinion that it is of a style that will generally be worn by persons of either sex. We therefore consider this shoe to be for unisex use. The applicable subheading for this shoe in men's sizes 8 1/2 and larger 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 and the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper covers the ankle bone; in which the sole is attached to the upper by means other than welt stitched construction; and which is worn by men, youths and boys. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for this shoe in men's sizes 8 and smaller will be 6404.91.90, HTS, which provides for footwear, in which the upper's external surface is predominately leather and 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 covers the ankle bone; in which the sole is attached to the upper by means other than welt stitched construction; and which is worn by females or is unisex. The rate of duty will be 10 percent 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 212-466-5890. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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