HQ 081746: Classification of men's wading boots

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 081746

                                  December 1, 1988




          CLA-2:CO:R:C:G  081746 SR

          CATEGORY:  Classification

          TARIFF NO.:  6404.19.20

          Mr. R. W. Foster
          Hodgman, Inc.
          1750 Orchard Road
          Montgomery, Il. 60538

          RE:  Classification of men's wading boots

          Dear Mr. Foster:

               This is in reference to your letter of December 1, 1987,
          requesting the tariff classification of certain footwear from
          Korea under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).

          FACTS:

               The footwear at issue is two different types of waterproof
          wading boots which are designed and sold to fishermen so they can
          stay dry while wading in streams or ocean surf.  The first style
          (your stock #13931) is a men"s "Brighton" 2-ply chest wader of
          molded and vulcanized construction.  This style has permanently
          attached rubber boots which are approximately 11 inches high.
          The external surface of the upper starting above the rubber boot
          shafts consists of a nylon fabric bonded onto a fully vulcanized
          rubber shell.

               The second style (your stock #13425) is a men's "Wadewell"
          3-ply hip wader of molded and vulcanized construction.  This
          style has a permanently attached 10 inch high rubber boot.  Above
          the boot the external surface of the upper consists almost
          entirely of a canvas material bonded to a rubber backing.  It is
          fully lined with a textile fabric.

          ISSUE

               Whether the wading boots at issue are classifiable as
          athletic footwear.














                                        - 2 -

          LAW AND ANALYSIS:

               Athletic footwear is provided for in subheading 6404.11,
          HTSUSA, as footwear with outer soles of rubber with uppers of
          textile material; sports footwear, tennis shoes, basketball
          shoes, gym shoes, training shoes and the like.

               Additional U.S. Note 2 of Chapter 64 states: "For the
          purpose of this chapter, the term tennis shoes, basketball shoes,
          gym shoes, training shoes and the like covers athletic footwear
          other than sports footwear (as defined in subheading note 1
          above) whether or not principally used for such athletic games or
          purposes".

               The wading boots at issue would not be considered athletic
          shoes under the HTSUS as they are not ejusdem generis to the
          shoes listed in Additional U.S. Note 2 to Chapter 64.  The shoes
          listed in this note are shoes used in athletic games or
          activities requiring physical strength, agility , or stamina.
          Fishing does not require any special degree of strength, agility,
          or stamina from its participants.  Therefore, footwear designed
          for use while fishing is not included in the term athletic
          footwear.

               Neither of the boot styles at issue can be classified under
          heading 6401 as waterproof footwear of rubber because they have
          predominately textile uppers.

          HOLDING:

               Both styles of footwear at issue are classifiable under
          subheading 6404.19.20, HTSUSA, which provides for footwear with
          outer soles of rubber and uppers of textile materials, other,
          designed to be worn over or in lieu of, other footwear as a
          protection against water, oil, grease or chemicals or cold or
          inclement weather, for men.  The rate of duty is 37.5 percent ad
          valorem.

               This classification represents the present position of the
          Customs Service regarding the dutiable status of the merchandise
          under the HTSUSA.  The HTSUSA will replace the TSUS on January 1,
          1989.  If there are changes before the HTSUSA becomes effective
          this advice may not continue to be applicable.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division