HQ 083931: Tariff classification of a rubber boot bottom produced in Korea

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 083931

                                    June 2, 1989


          CLA-2  CO:R:C:G 083931 DFC

          CATEGORY: Classification

          TARIFF NO.: 6401.99.6000

          Mr. Michael F. Watson
          The A.W. Fenton Company Inc.
          P.O. Box 19937
          Columbus, Ohio 43219-0937

          RE: Tariff classification of a rubber boot bottom produced in
              Korea

          Dear Mr. Watson:

                Your letter dated March 2, 1989, addressed to the District
          Director of Customs at Cleveland concerning the tariff
          classification and marking requirements applicable to rubber boot
          bottoms, has been referred to this office for a direct reply to
          you. A sample boot bottom has been submitted for examination.

          FACTS:

                The sample rubber boot bottom has a cotton lining. After
          importation leather uppers will be sewn and glued to bottoms
          represented by the sample.

          ISSUE:

                Do the boot bottoms exhibit the essential character of
          footwear?

          LAW AND ANALYSIS:

                In applying the Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA), the Customs Service must follow the
          terms of the statute. Classification of goods under the HTSUSA is
          governed by the General Rules of Interpretation (GRI's). GRI 1
          provides that "classification shall be determined according to
          the terms of the headings and any relative section or chapter
          notes, and provided such headings or notes do not otherwise
          require, according to [the remaining GRI's taken in order]." In
          other words classification is governed first by the terms of the
          headings of the tariff and relative section or chapter notes.














                                         -2-


                General Interpretative Rule 10(h), Tariff Schedules of the
          United States provides as follows:

                      unless the context requires otherwise, a tariff
                      description for an article covers such article
                      whether assembled or unassembled, and whether
                      finished or unfinished

                GRI 2(a), HTSUSA, provides as follows:

                      Any reference in a heading to an article shall be
                      taken to include a reference to that article
                      incomplete or unfinished, provided that, as
                      presented, the incomplete or unfinished article has
                      the essential character of the complete or finished
                      article. It shall also include a reference to that
                      article complete or finished (or falling to be
                      classified as complete or finished by virtue of this
                      rule) entered unassembled or disassembled.

                Both Rule 10(h) and GRI 2(a) are prospective in nature.
          That is in order to classify an unfinished article one must know
          what the article will be in its contemplated finished condition.
          In this situation a prospective application of GRI 2(a) to the
          instant bottoms is modified by the language of Chapter 64,
          HTSUSA, and the Explanatory Notes thereto.

                For example, heading 6405, HTSUSA, provides for other
          footwear. The Explanatory Note for this heading reads in
          pertinent part as follows:


                      Subject to Notes 1 and 4 to this Chapter, this
                      heading covers all footwear having outer soles and
                      uppers of a material or combination of materials not
                      referred to in the preceding heading of this Chapter.

                      *           *           *           *

                      This heading excludes assemblies of parts (e.g.,
                      uppers whether or not affixed to an inner sole) not
                      yet constituting nor having the essential character
                      of footwear as described in headings 64.01 to 64.05
                      (heading 64.06).

                Also, heading 6406, HTSUSA, provides for parts of footwear;
          etc. Explanatory Note (A) (7) to this heading reads as follows:














                                         -3-


                This heading covers:

            (A) The various component parts of footwear; these parts may be
                of any material except asbestos.

                (7) Assemblies of parts (e.g., uppers whether or not
                    affixed to an inner sole) not yet constituting nor
                    having the essential character of footwear as
                    described in headings 64.01 to 64.05.

                Prior to the advent of the HTSUSA, it was our position that
          uppers with closed bottoms and having no outer soles were
          unfinished footwear for tariff purposes. See Uniroyal v. United
          States, 3 CIT 220 (1982). Under the HTSUSA the same articles are
          considered to be parts of footwear because  they do not have the
          essential character of footwear i.e., having both soles and
          uppers provided for in headings 6401 through 6405, HTSUSA. We
          interpret this treatment of uppers affixed to inner soles as
          effectively eliminating for the purposes of Chapter 64
          consideration of articles such as the bottoms in issue in their
          contemplated finished condition. In other words, condition as
          imported will govern classification of the instant merchandise.

                In view of the foregoing, we cannot take into account the
          addition of leather shafts to complete the bottoms. In this
          instance we have bottoms with substantial upper portions. These
          bottoms in their condition as imported have the essential
          character of footwear. Specifically, they look and function very
          much like rubber galoshes and, although not complete, provide a
          total covering for the foot. They would be in fact useful in
          their imported condition as waterproof footwear if one added some
          form of closure to keep them on the foot.

                A separate ruling will be issued to you concerning the
          proper country of origin marking of the boot bottoms.

          HOLDING:

                The rubber boot bottoms are classifiable under subheading
          6401.99.6000, HTSUSA, as waterproof footwear with outer soles and
          uppers of rubber or plastics, the uppers of which are neither
          fixed to the sole nor assembled by stitching, riveting, nailing,



















                                         -4-


          screwing, plugging or similar processes, other footwear, other,
          other. The applicable rate of duty for this provision is 37.5
          percent ad valorem.

                                  Sincerely,




                                  John Durant, Director
                                  Commercial Ruilings Division

















































          6cc A.D. NY Seaport
          1cc James Sheridan NY Seaport
          1cc John Durant
          1cc Legal Reference
          1cc dist dir Cleveland, Ohio
          1cc Port Dir Columbus, Ohio