HQ 953716: Footwear, unfinished; Parts of Scuba 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 953716

                          June 14, 1993 
CLA-2  CO:R:C:M  953716 DFC

CATEGORY:  Classification

TARIFF NO.: 6406.20.00;  6406.10.90 

Ms.  Dianne Parkinson
Wetless Aqua
206-9780 197B Street
Langley, B.C. Canada, V3A-4P8

RE:  Footwear, unfinished;  Parts of Scuba boots  

Dear Ms. Parkinson: 

     This is in reference to your letter dated March 1, 1993, to
the Area Director of Customs in New York, concerning the tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), of certain unfinished footwear and
parts thereof. 

     In New York Ruling Letter 883508 dated March 29, 1993, you
were advised that an unfinished neoprene boot/sock produced in
Taiwan, to which a plastisol based sole is applied in Canada and
then exported to the United States, is classifiable under
subheading 6404.19.80, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for footwear with outer
soles of rubber or plastics, leather or composition leather and
uppers of textile materials, footwear with outer soles of rubber
or plastics, other, other, other, valued over $6.50 but not over
$12/pair.

FACTS:

     The second part of your March 1, 1993, inquiry relates to
unfinished neoprene boot/socks exported directly from Taiwan to
the U.S. and plastisol based soles exported separately from
Canada to the U.S.  Under this scenario, the soles will be
attached to the boot/socks in the U.S. 

     The samples are described as "one unfinished neoprene
boot/sock made in Taiwan and one plastisol based sole (made of
raw materials formulated in the U.S.A.) manufactured in Canada." 
The boot/sock is approximately eight inches high and has a
stitched together upper of neoprene rubber sandwiched between two
layers of nylon.  There is a full side zipper closure.  The
rubber/plastic sole will be attached to the boot/sock after
importation.  It is assumed that the boot/socks in their  

                               -2- 

 condition as imported will not be packaged for retail sale.  

ISSUE:

     Are the neoprene boot/socks to which separate rubber/plastic
soles will be attached after importation considered footwear or
are they considered parts of footwear [unformed uppers] for
tariff purposes?

LAW AND ANALYSIS:

     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 any relative section or chapter notes.  

     The provisions for footwear in the HTSUSA are use
provisions. Westminster Corp. v. United States, 78 Cust. Ct. 22,
C.D. 4687 (1977).  Additional U.S. Rule of Interpretation 1(a),
HTSUSA, reads as follows:      

     1.   In the absence of special language or context which
          otherwise requires--

          (a)  a tariff classification controlled
               by use (other than actual use) is
               to be determined in accordance with
               the use in the United States at, or
               immediately prior to, the date of
               importation, of goods of that class
               or kind to which the imported goods
               belong, and the controlling use is
               the principal use[.] 

     We have ascertained that for all practical purposes there is
no market for these neoprene boot/socks without attached soles. 
Very few of these items are sold to consumers as footwear.  The
overwhelming majority of the boot/socks are marketed only after
attachment of rubber/plastic soles.  Therefore, the principal use
of the boot/socks in their condition as imported is as parts of
footwear.

     In view of the foregoing, it is our position that the
neoprene boot/socks in their condition as imported are parts of
footwear (i.e., unformed uppers) for tariff purposes.



                               -3-

     As stated in NYRL 883508, the rubber/plastic soles are
classifiable under subheading 6406.20.00, HTSUSA, which provides
for outer soles and heels, of rubber or plastics.  The applicable
rate of duty for this provision is 5.3% ad valorem. 

HOLDING:

     The rubber/plastic soles are classifiable under subheading
6406.20.00, HTSUSA.   

     The neoprene boot/socks to which separate rubber/plastic
soles will be attached after importation are classifiable under
subheading 6406.10.9040, HTSUSA, which provides for parts of
footwear, uppers and parts thereof, other than stiffeners, other,
other, of textile materials other than cotton, of man-made
fibers.  The applicable rate of duty for this provision is 9% ad
valorem.  The applicable textile category is 669.  

     The designated textile and apparel category may be
subdivided into parts.  If so, the visa and quota category
requirements applicable to the subject merchandise may be
affected  Since part categories are the result of international
bilateral agreements which are subject to frequent renegotiations
and changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels, an issuance of
the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.  

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to the importation of this merchandise to
determine the current status of any import restraints or
requirements. 


                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division