CLA-2-64:G23 D83756
Mr. Donald L. Perrone
Tower Group International
10 Moulton St.
Portland, ME 04101-5039
RE: The tariff classification of leather hikers from China.
Dear Mr. Perrone:
In your letter dated October 13, 1998, you requested a
tariff classification ruling on behalf of your client, Dexter
Shoe Company.
The samples submitted with your request are styles C1000,
Traverse, a hiking boot, and C1001, Tundra, a low top hiker, each
with an upper of leather and an outer sole of rubber. In our
opinion, this type of footwear is commonly worn by both sexes
(i.e., unisex). The samples are being returned.
The applicable subheading for C1000, in sizes up to and
including American men's size 8, will be 6403.91.90, Harmonized
Tariff Schedule of the United States (HTS), which provides for
footwear with leather uppers and plastic and/or rubber outer
soles, covering the ankle, for other persons. The rate of duty
will be 10% ad valorem. For American men's sizes 8.5 and larger,
the applicable subheading will be 6403.91.60, HTS, which provides
for footwear with leather uppers and plastic and/or rubber outer
soles, covering the ankle, for men, youths and boys. The rate of
duty will be 8.5% ad valorem.
The applicable subheading for C1001, in sizes up to and
including American men's size 8, will be 6403.99.90, Harmonized
Tariff Schedule of the United States (HTS), which provides for
footwear with leather uppers and plastic and/or rubber outer
soles, not covering the ankle, for other persons. The rate of
duty will be 10% ad valorem. For American men's sizes 8.5 and
larger, the applicable subheading will be 6403.99.60, HTS, which
provides for footwear with leather uppers and plastic and/or
rubber outer soles, not covering the ankle, for men, youths and
boys. The rate of duty will be 8.5% ad valorem.
This ruling is being issued under the provisions of Part 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,
Jeffrey Walgreen,
Port Director
Portland, Maine