HQ 952003: Boots, hiking, unfinished; Footwear, protective, unfinished

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 952003
                          July 13 1992

CLA-2  CO:R:C:M  952003 DFC

CATEGORY:  Classification

TARIFF NO.: 6404.19.20

Mr. Don H. Choi
Vice President
Top Line Manufacturing Co.
Passaic Industrial Center
Building 1F, 90 Dayton Avenue
Passaic, NJ 07055

RE: Boots, hiking, unfinished;  Footwear, protective, unfinished

Dear Mr. Choi:

     In a letter dated April 29, 1992, addressed to the Customs
office in New York, N.Y., you inquired as to the tariff
classification under the Harmonized Tariff Schedule of the United
States (HTSUS), of a leather hiking boot without a liner. Your
letter and the sample were forwarded to this office for a
response.

FACTS:

     The sample boot, identified as item no. WP-450, has a
studded rubber sole, and wedge and an eight inch high, heavy
(1000 denier) fabric upper with extensive grain leather overlays.
There is a label on the outside of the tongue with the legend
"Thinsulate-Thermal Insulation" appearing thereon as well as a
hang tag with the same legend.  In addition, velcro-like
fasteners completely encircle the top inside of the upper for the
placement of the removable Thinsulate Thermal liner.  This boot
is the same as that ruled on in Headquarters Ruling Letter (HRL)
950680 dated April 16, 1992, addressed to you, except that the
"removable liner" is not present here.  As noted in that ruling,
these boots (with liners) will be worn primarily by hunters and
hikers and also by rural dwellers as general outdoor or bad
weather footwear.

ISSUE:

     Can the boot imported without its liner be considered
unfinished footwear within the intendment of General Rule of
Interpretation (GRI) 2(a), HTSUS?



                               -2-

LAW AND ANALYSIS:

     Classification of goods under the HTSUS is governed by the
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 any relative section or
chapter notes.

     GRI 2(a), HTSUS, reads 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.

     If GRI 2(a), HTSUS, did not exist, we would classify WP-540
imported without the waterproof liner under subheading
6404.19.15, HTSUS, as footwear with outer soles of rubber,
plastics, leather or composition leather and uppers of textile
materials, other, footwear having uppers of which over 50 percent
of the external surface area (including any leather accessories
or reinforcements such as those mentioned in note 4(a) to this
chapter) is leather.

     However, following GRI 2(a), HTSUS, we consider the hiking
boot to be unfinished protective footwear for tariff purposes.
Specifically, the boot in its imported condition is unsalable.
The label on the tongue and the hang-tag make it clear that the
boot will have a Thinsulate liner inserted before it is offered
for sale.  The velcro on the inside is superfluous and an
inconvenience to the wearer until the specially designed
Thinsulate  liner [neoprene rubber sandwiched between two layers
of nylon fabric] with the matching velcro strips is placed in
the boot.










                               -3-

HOLDING:

     In view of the foregoing, it is our position that the hiking
boot, item no. WP-450, is classifiable under subheading
6404.19.20, HTSUS, as footwear with outer soles of rubber,
plastics, leather or composition leather and uppers of textile
materials, other footwear 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.  The applicable rate of
duty for this provision is 37.5% ad valorem.


                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division




6cc AD NY Seaport
1cc James Sheridan NY Seaport
1cc John Durant