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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