Ms. Elena Majnach de D’Elia
5010 Wooway Dr., Suite 302
Houston, TX 77056-1714
RE: The tariff classification of footwear from Argentina
Dear Ms. Majnach de D’Elia:
In your letter dated July 25, 2002 you requested a tariff classification ruling for three styles of leather upper rubber/plastic soled shoes/boots with protective metal toe-caps, manufactured in Argentina. We note that you have not provided any actual samples of these footwear items, but have only supplied some illustrative literature with pictures and “technical specification” pages that detail the composition of the footwear to be imported. This classification ruling is based on what could be readily determined from your supplied illustrative catalog pictures and specification pages.
Article Code 1100-vel, Model “Trophy” is leather upper shoe that covers the wearer’s ankle. It has a protective steel toe-cap, a two strap hook-and-loop closure at the instep and an injection molded rubber/plastic bottom/outer sole in contact with the ground.
Article Code 1700, Model “Camp” is a leather upper pull-up boot that has a protective steel toe-cap and an injection molded rubber/plastic bottom/outer sole.
Article Code 1800, Model “Shaft” is a leather upper pull-up boot that has a protective steel toe-cap and an injection molded rubber/plastic bottom/outer sole.
The applicable subheading for all three footwear items as identified and described above will be 6403.40.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber/plastics and uppers predominately of leather; which is not “sports footwear”; which has a protective metal toe-cap; and which is not of welt stitched construction. The rate of duty will be 8.5% ad valorem.
We note that in your letter you have inquired regarding the applicability of subheading 9903.41.10, HTS and the associated duty rate of 40% to your merchandise. This subheading concerns only certain leather footwear produced in Japan and so it is not applicable to any leather footwear that is produced in Argentina.
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 646-733-3042.
Robert B. Swierupski