NY 873593
June 5 1992
CLA-2-64:S:N:N3:D-346SM 873593
Mr. Stephen Spritzer
George R. Tuttle
3 Embarcadero Center, Suite 1160
San Francisco, CA 94111
RE: The tariff classification of fabric/leather hiking boots
from Italy.
Dear Mr. Spritzer:
In your letter dated April 17, 1992, for Hi-Tec sports, you
requested a tariff classification ruling.
Two samples, style "Black Mountain-Sassafras 50 peaks" # 6700 &
6701, were submitted
Hi-Tec's Product Sheet describes them as follows:
1. Storm Finished Hardware - a strong and
durable lacing system.
2. 1000 Denier Nylon & Suede Upper - for
durability, breathability & Comfort.
3. Deep Lug Outsole - provides superior traction
anywhere a childs adventures lead.
4. rubber Rand - serves as a toe bumper as well
as a water resistant midsole.
5. Extended heel counter - heel strike stability
& protection.
6. Padded Collar - for optimum comfort.
We not that the "Rubber Rand", i.e., the sidewall of the
rubber cup-sole, is less than 1/2 inch high so the result is no
more "water resistant" than that produced by a tradition foxing
tape on a basket-ball shoe. We also note that the "Extended Heel
Counter" pointed out in Hi-Tec's line drawing of the shoe is
leather, so it would provide little protection against inclement
weather.
We agree both independently and an the basis of TD 92-32,
which you ?, that these boots are not "protective".
We note that these styles were "Reserved on Hi-Tec preclass
Ruling 871579, circulated 4/1/92.
The applicable subheading for the two styles will be 6404.1915,
Harmonized Tariff Schedule of the United States (HTS), which provides
for footwear, in which the upper's external surface is predominately
textile materials (note that an accessory or reinforcement on top of
another material is not part of the upper's external surface but the
material hidden underneath is); in which outer sole's external surface
is predominately rubber and/or plastics; which is not "Athletic"
footwear; in which the upper's external surface is over 50% leather
after every leather accessory and reinforcement present is included as
part of the upper's external surface; and which is not designed to be a
"Protection" against water, oil, or cold or inclement weather. The
rate of duty will be 10.5 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