The tariff classification of a hiking shoe.
Active· CBP ruling HQ b83312· Issued 1997-04-15
Ruling text
NY B83312
April 15, 1997
CLA-2-64:RR:NC:347 B83312
CATEGORY: Classification
TARIFF NO.: 6403.91.60, 6403.91.90
Mr. James P. Sullivan
Sullivan & Lynch, P.C.
156 State Street
Boston, MA 02109-2508
RE: The tariff classification of a hiking shoe.
Dear Mr. Sullivan:
In your letter dated March 17, 1997, you requested a
classification ruling for a hiking shoe on behalf of your client,
Tecnica, USA.
The submitted sample is a hiking shoe with a rubber or plastic
sole and an upper of plastic coated leather and textile material.
You state that the upper of the shoe is constructed of a
combination of a textile fabric and a top layer of plastic coated
leather. You also state that the imported footwear will have over
51 percent of the exterior surface area of the upper constructed of
this plastic coated leather.
Chapter 64, Harmonized Tariff Schedule of the United States,
(HTS), Note 3.(b) states-
(b) The term "leather" refers to goods of
headings 4104 to 4109.
Since the plastic coated leather sample submitted with this
ruling request is considered "leather" as referred to in (HTS)
headings 4104 to 4109, it is considered "leather" for
classification purposes in Chapter 64 (HTS).
Chapter 64, HTS, Note 4. (a) states-
(a) The material of the upper shall be taken
to be the constituent material having the
greatest external surface area, no account
being taken of accessories and reinforcements
such as ankle patches, edging, ornamentation,
buckles, tabs, eyelet stays or similar
attachments.
For purposes of this ruling we will consider your statement
that leather is the predominant material of the uppers of this shoe to be correct. However, this may be subject to verification at the
port of entry at the time of importation.
The applicable subheading for the Tecnica hiking boot, up to
and including men's U.S. size 8, will be 6403.91.90, Harmonized
Tariff Schedule of the United States (HTS), which provides for
footwear with outer soles of rubber or plastic and uppers of
leather, covering the ankle, for other persons. The rate of duty
will be 10 percent ad valorem. For men's U.S. size 8.5 and larger
the applicable subheading will be 6403.91.60, (HTS), which provides
for footwear with outer soles of rubber or plastic and uppers of
leather, covering the ankle, other, for men, youths and boys. The
rate of duty will be 8.5 percent ad valorem.
The submitted sample is not marked with the country of origin.
Therefore, if imported as is, it will not meet the country of
origin marking requirements of 19 U.S.C. 1304. Accordingly, the
footwear would be considered not legally marked under the
provisions of 19 C.F.R. 134.11 which states, "every article of
foreign origin (or its container) imported into the U.S. shall be
marked in a conspicuous place as legibly, indelibly, and
permanently as the nature of the article (or container) will
permit, in such manner as to indicate to the ultimate purchaser in
the U.S. the English name of the country of origin of the article."
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 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
this ruling, contact National Import Specialist, Richard Foley at
(212) 466-5890.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division
Source: rulings.cbp.gov — ruling b83312, retrieved 2026-10-12T05:37:38Z, republished verbatim. This digest is informational; only CBP issues binding rulings.