HQ 953950: Protest no. 3004-93-100043; Boots, golf, rubber; Footwear, protective, waterproof

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 953950 
                                
                          July 6, 1993 

CLA-2  CO:R:C:M  953950

CATEGORY:  Classification 

TARIFF NO.:  6401.92.90 

District Director of Customs
U.S. Customs Service
Key Tower Bldg., #2200
1000 2nd Avenue
Seattle, Washington  98104-1049  

Re:  Protest no. 3004-93-100043;  Boots, golf, rubber;  Footwear,
     protective, waterproof  

Dear Sir; 

     This is in response to the Application for Further Review of
Protest no. 3004-93-100043, covering a shipment of certain rubber
golf boots manufactured in Malaysia.  A sample was submitted for
examination.  

FACTS:

     The footwear involved is an over-the-ankle, slip-on, golf
boot with a rubber/plastics upper and sole.  This boot is of
vulcanized construction, and contains no stitching, riveting,
nailing, screwing, plugging or similar processes, either in the
assembly of the upper or in the attachment of the upper to the
sole.  This boot has a foxing, and eleven spikes attached to the
sole.     

     The entry covering these rubber golf boots was liquidated on
January 29, 1993, under subheading 6401.92.90, Harmonized Tariff
Schedule of the United States (HTSUS).  The protest was timely
filed on March 23, 1993. The protestant maintains that these 
rubber golf boots are properly classifiable under subheading
6402.19.90, HTSUS. 

ISSUE:  

     Are the rubber golf boots more specifically described as
sports footwear than as waterproof footwear? 






                              -2- 

LAW AND ANALYSIS:

     The competing provisions are as follows:

1.   6401      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, screwing, plugging
               or similar processes: 

               *              *              *           *  
 
                    Other footwear: 
                         
               *              *              *           * 

     6401.92             Covering the ankle but not covering the
                         knee:
                
               *              *              *            * 

                              Other: 

               *              *              *             *     

     6401.92.90                    Other . . . . . . . . . 37.5% 


2.   6402      Other footwear with outer soles and uppers of     
               rubber or plastics: 
                    Sports footwear: 
                         
               *              *              *              * 

                         Other: 
                              Having uppers of which over 90
                              percent of the external surface
                              area (including any accessories or
                              reinforcements such as those
                              mentioned in note 4(a) to this
                              chapter) is rubber or plastics
                              (except footwear having foxing or a
                              foxing-like band applied or molded
                              at the sole and over-lapping the
                              upper and except 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) 


                               -3- 
     
               *              *              *              *  

                              Other: 

               *              *              *              *

6402.19.90                         Valued over $12/pr. . . . 20%
   

     Classification of goods under the HTSUS 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.  

     GRI 3(a), HTSUS, which is relevant here, reads as follows:  

          3.   When, by application of rule 2(b) or for any other
               reason, goods are, prima facie, classifiable under
               two or more headings, classification shall be
               effected as follows:  

               (a)  The heading which provides the most specific
                    description shall be preferred to headings
                    providing a more general description. . . . 

     We agree that the boots are sports footwear.  However,
following GRI 3(a), HTSUS, supra, the provision for "waterproof
footwear . . ." in subheading 6401.92.90, HTSUS, is clearly a
more specific provision for these boots than the provision in
subheading 6402.19.90, HTSUS, for "other footwear with outer
soles and uppers of rubber or plastics."  It is also clear that
these boots meet the tariff description of "waterproof," and that
the protestant does not challenge this determination (although he
only admits that they are "protective").  Inasmuch as the rubber
golf boots are waterproof, their classification under subheading
6401.92.90, as waterproof footwear is mandated. 












                              -4- 

HOLDING: 

     The rubber golf boots are dutiable at the rate of 37.5% ad
valorem under subheading 6401.92.90, HTSUS. 
 
     The protest should be denied.  A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action on the protest.       

                                   Sincerely,

                                   
                                   John Durant, Director 
                                   Commercial Rulings Division