CLA-2-64: FO:NP:POR:CO:D28 F81991
Mr. John O. Englund
Henry Sherman and Co., Inc.
P.O. Box 2865
Portland, Oregon 97208
RE: The tariff classification of footwear from China
Dear Mr. Englund:
In your letter dated January 19, 2000, you requested a tariff classification ruling.
The submitted sample is a foul weather boot, style 4953, commonly worn by both sexes. It is approximately 10 inches high, with an upper which consists of a rubber foot portion and a sewn-on 7 ½ inch long leather shaft portion with a padded plastic collar. The boot has a full front lace closure and outer sole of rubber. The upper’s external surface is predominately leather. The boot has a removable liner consisting of textile covered foam insulation.
You submitted 3 different leather swatches that are said to be representative of the leather that will be used in this boot. Please note that for purposes of chapter 64 the term “leather” does not include composition or agglomerated leather. The tariff classifications provided herein are based on your representation that the shaft of this boot will be made of leather.
The applicable subheading for this boot in men’s size 8 ½ and above will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 8.5%.
The applicable subheading for this boot in boy’s and men’s sizes 2.5 up to and including size 8 will be 6403.91.9045, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 10%.
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.
Sincerely,
Lewellyn Robison
Port Director
Portland, Oregon