HQ 951581: Boots, Hiking; Footwear, protective; T.D. 92-32 HRL 950680 modified

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 951581

                         April 23, 1992

CLA-2  CO:R:C:M 951581 DFC

CATEGORY: Classification

TARIFF NO.: 6404.19.20

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

RE:  Boots, Hiking; Footwear, protective; T.D. 92-32
     HRL 950680 modified

Dear Mr. Choi:

     In Headquarters Ruling Letter (HRL) 950680 dated April 16,
1992, we advised you as to the tariff classification under the
Harmonized Tariff Schedule of the United States (HTSUS), of
certain hiking boots designated as item nos. WP-540, 540 and C-
57.  Specifically, item nos. WP-540 and 540 were classified under
subheading 6404.19.20, HTSUS, as protective footwear.  Item no.
C-57 was not considered to be protective, and consequently, was
classified under subheading 6404.19.15, HTSUS.

     In reaching our decision on this matter we overlooked the
effect of T.D. 92-32, on the classification of item nos. WP-540
and 540.  As you will note from the attached copy of T.D. 92-32,
in that document Customs takes the position that hiking boots
with GORE-TEX liners are properly classifiable as protective
footwear under subheading 6404.19.20, HTSUS, with duty at the
rate of 37.5% ad valorem.  However, the effective date of this
determination has been delayed for 90 days from the date of this
document which was March 24, 1992.  Therefore, the delayed
effective date of that T.D. applies to importations made prior
to June 23, 1992.

     Inasmuch as item no. WP-54 with a waterproof liner is
similar to the Vasque Voyager hiking boots with respect to its
"protective" qualities, it is our position that T.D. 92-32
governs the effective date of the ruling set out in HRL 950680.
Consequently, the "HOLDING" portion of HRL 950680 is amended by
deleting the second paragraph thereunder and substituting the
following paragraphs:

HOLDING:

     Item no. 540 is dutiable at the rate of 37.5% ad valorem
under subheading 6404.19.20, HTSUS.

     Since the classification of item no. WP-540 is governed by
the result reached in T.D. 92-32, importations of this type of
footwear, entered or withdrawn from warehouse, for consumption
prior to June 23, 1992, will be dutiable at the rate of 10.5% ad
valorem under subheading 6404.19.15, HTSUS.  Thereafter,
importations of this type of footwear will be dutiable at the
rate of 37.5% ad valorem under subheading 6404.19.20, HTSUS.


                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division