CLA-2-64:RR:NC:TA:347 D82619
Mr. Scott D. Noe
Tower Group International
821 2nd Ave., #1400
Seattle, WA 98104-1476
RE: The tariff classification of footwear from Canada
Dear Mr. Noe:
In your letter dated September 15, 1998, on behalf of
Alliance Mercantile Inc., you requested a tariff classification
ruling.
The sample submitted is a half pair of a "Black Tusk" work
boot, approximately 11 inches high. It has a combination upper
consisting of a rubber foot portion and a leather shaft with a
leather bellows tongue and a frontal lace closure. You state
that leather accounts for approximately 58.6% of the external
surface area of the upper and rubber accounts for the remaining
41.4%. This boot also has a rubber/plastic outer sole, an
encircling rubber foxing-like band and it also incorporates a
steel toe cap and plate to protect the wearer's foot from injury.
The applicable subheading for this boot will be 6403.40.60,
Harmonized Tariff Schedule of the United States (HTS), which
provides for footwear other than "sports footwear", with outer
soles of rubber, plastics, leather or composition leather and
uppers predominately of leather; which incorporates a protective
metal toe cap; and in which the sole is attached to the upper by
a means other than welt stitched construction. The general rate
of duty will be 8.5% ad valorem.
We are returning the sample as you requested.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division