HQ 954118: IA 23/93; Footwear; Detrimental Reliance; 19 CFR 177.9(b)(1); 6403.91.90

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 954118
                          June 14, 1993


CLA-2 CO:R:C:M 954118 DWS

CATEGORY: Classification

TARIFF NO.: 6404.19.20

District Director
U.S. Customs Service
300 Second Avenue, South
Great Falls, MT 59401

RE: IA 23/93; Footwear; Detrimental Reliance; 19 CFR 177.9(b)(1);
    6403.91.90

Dear District Director:

     This is in response to your letter of March 11, 1993 
(CLA-1:FM), relating to a request for internal advice initiated by
Kuehne & Nagel, Inc., on behalf of Redwing Shoe Company, Inc.,
concerning whether the importer detrimentally relied on the holding
in NY 867871, dated November 5, 1991.

FACTS:

     The merchandise consists of lace-up, over-the-ankle hiking
boots with rubber soles (style nos. 7566/67 and 7533/34).  In
requesting a binding ruling concerning the merchandise, the
importer stated that the uppers of the boots, disregarding
accessories and reinforcements, were composed of over 50 percent
leather.  Based upon this information, in NY 867871 the boots were
classified under subheading 6403.91.90, HTSUS, which provides for:

     [f]ootwear with outer soles of rubber, plastics, leather or
     composition leather and uppers of leather: [o]ther footwear:
     [c]overing the ankle: [o]ther: [f]or other persons.

     The general, column one rate of duty is 10 percent ad valorem.

     In pertinent part, the ruling to the importer stated that:

     [y]our letter claims that the external surface area of the two
     shoes, disregarding accessories and reinforcements, is 59.8
     percent and 56.9 percent leather, respectively. (emphasis
     supplied).

      Several months after NY 867871 was issued, your office sent
a sample of style no. 7566/67 to the Customs Laboratory in San
Francisco, California.  The laboratory report, dated May 19, 1992
(8-92-10535-001), stated that, disregarding accessories and
reinforcements, the upper actually was composed of 53 percent
textile and 47 percent leather.

     Through the use of a CF-6431, the National Import Specialist
for footwear was made aware of the new measurement findings, and
told your office that, with regard to style nos. 7566/67, entries
were to be classified under subheading 6404.19.20, HTSUS, which
provides for: 

     [f]ootwear with outer soles of rubber, plastics, leather or
     composition leather and uppers of textile materials: 
     [f]ootwear with outer soles of rubber or plastics: [o]ther:
     [f]ootwear 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 general, column one rate of duty is 37 percent ad valorem.
 
     Kuehne & Nagel, Inc., on behalf of the importer, argues that
the importer detrimentally relied on the holding in NY 867871 with
regard to style nos. 7566/67, and it should not have to pay the
higher duty on its open entries.

ISSUE:

     Whether the importer is due relief based upon detrimental
reliance?

LAW AND ANALYSIS:

     The effect of a ruling letter is stated in section
177.9(b)(1), Customs Regulations [19 CFR 177.9(b)(1)]:

     [e]ach ruling letter is issued on the assumption that all of 
     the information furnished in connection with the ruling     
      request and incorporated in the ruling letter whether      
       directly, by reference, or by implication, is accurate and
     complete in every material respect.  The application of a
     ruling letter by a Customs Service field office to the
     transaction to which it is purported to relate is subject to
     the verification of the facts incorporated in the ruling
     letter, a comparison of the transaction described therein to
     the actual transaction, and the satisfaction of any conditions 
     on which the ruling was based.

      In this instance, the information furnished by the importer
(the uppers of style nos. 7566/67, disregarding accessories and
reinforcements, were composed of over 50 percent leather), upon
which the ruling was issued, and incorporated into NY 867871, was
not "accurate and complete in every material respect".  After
inspection by the Customs Laboratory, it was determined that the
uppers of the boots, disregarding accessories and reinforcements,
were actually composed of over 50 percent textile.  The importer
cannot detrimentally rely on the holding in NY 867871 with regard
to style nos. 7566/67, because the right to rely depends on
coincident facts.

HOLDING:

     Based upon 19 CFR 177.9(b)(1), the importer is not due relief
based upon detrimental reliance.  All open entries of style nos.
7566/67, regardless of date, are to be liquidated under subheading
6404.19.20, HTSUS.

     You should advise the internal advice applicant of this
decision.

                           Sincerely, 



                           John Durant, Director