CLA-2-64:S:N:N3D:347 Y 867756
Don H. Choi
Topline Manufacturing Co.
Passaic Industrial Center
Building 1F, 90 Dayton Avenue
Passaic, New Jersey 07055
RE: The tariff classification of a man's leather hiking boot
from China or Korea.
Dear Mr. Choi:
In your letter dated October 7,1991 you requested a tariff
classification ruling.
The sample which you have submitted (item # B-480) is a
man's hiking boot which has a leather upper, a rubber and/or
plastic outer sole, and an EVA midsole. The boot covers the
wearer's ankle and has a "Thinsulate" lining. The boot also has
a metal D-ring lace up closure.
The applicable subheading for the boot (item #B-480) 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 outer sole's
external surface is predominately rubber, plastic, or
composition leather; which is other than "sports" footwear; which
does not have a protective metal toe cap; in which the top of the
upper covers most of the wearer's ankle bone; in which the sole
is attached to the upper by 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