HQ 081965: Classification of cold weather pac-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 081965

                                  November 30, 1988


          CLA-2 CO:R:C:G 081965 SR  827617

          CATEGORY: Classification

          TARIFF NO.: 6403.91.6080

          Ms. Charron Ricks
          Fritz Companies, Inc.
          P.O. Box 92641
          Los Angeles, Ca. 90009-9901

          RE:  Classification of cold weather pac-boots

          Dear Ms. Ricks:

               This is in reference to your letter of January 6, 1988,
          requesting the tariff classification of a man's cold weather pac-
          boot under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  A sample was submitted.

          FACTS:

               The sample is a man's cold weather pac-boot (a high laced
          waterproof boot).  It has a vulcanized rubber bottom that rises
          approximately 4 inches.  The upper is full grain leather
          measuring approximately 7 1/2 inches that is stitched to the
          molded bottom.  The boot has 16 eyelets and contains a removable
          imitation wool felt liner made of synthetic fibers (per the sewn-
          in label).

          ISSUE:

               Whether the boot and liner are classified separately or as a
          unit under the HTSUSA.

          LAW AND ANALYSIS:

               Subheading 6403.91.60, HTSUSA, 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."

               Under the Tariff Schedules of the United States (TSUS) there
          is an established and uniform practice to classify the boot and
          liner separately.  However, the TSUS is not controlling over the
          HTSUSA.  The HTSUSA General Rules of Interpretation (GRI) direct
          the classification of goods according to specific principles.  












                                         -2-


               The boot shell and liner are clearly designed to be used as
          a unit.  Boot shells, such as the one at issue, are never offered
          for sale without a liner, and liners that are sold separately are
          replacement liners.  The boot and the liner are mutually
          complementary.  The boot provides the protective water-proof
          quality of the boot, however, without the warmth of the liner the
          protective qualities of the shell are inadequate.  Therefore, the
          shell and liner together make up a single unit.

               This boot should be classified as a unit of footwear,
          therefore, classification is by application of GRI 1.  GRI 1
          provides that classification shall be determined according to the
          terms of the headings and any relative section or chapter notes.
          The make-up and use of this article clearly identify it as
          footwear of the kind classifiable in Chapter 64.  Within this
          chapter classification is determined on the basis of the
          constituent material of the upper and the outer sole.

          HOLDING:

               The men's cold weather pac-boot is classifiable under
          subheading 6403.91.60.80, HTSUSA, as footwear with outer soles of
          rubber and uppers of leather, covering the ankle, for men.  The
          rate of duty applicable to this provision is 8.5 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 becomes effective 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