CLA-2-64:K:TC:A4:D23 C85404
TARIFF NOS.: 6403.91.6075; 6403.91.9045
Ms. Debbie DeEsposito
American Shipping Company, Inc.
600 Sylvan Avenue
Englewood Cliffs, NY 07632
RE: The tariff classification of a shoe from Poland.
Dear Ms. DeEsposito:
In your letter dated March 11, 1998 your company requested a tariff classification
ruling on behalf of your client, Herman Survivors, Inc.
You included a sample described as a man's waterproof hunting style boot, style
MW8381W, the sole of which is made of 100% rubber and the upper is made of leather and a
woven nylon. You state that leather clearly constitutes the majority of the exterior surface
of the upper. This is subject to verification during Customs examination at time of
importation. The shoe will be imported from Poland.
The applicable subheading for the shoe in American men's size 8 « and larger will be
6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), 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; other; other;
for men; other. The duty rate will be 8.5% ad valorem.
The applicable subheading for the shoe in American men's size 8 and smaller will be
6403.91.9045, HTSUS, 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 other persons; other; for women; other. The duty rate will be 10% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations.
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,
John J. Martuge
Area Director
JFK Airport