HQ 951722: Boot bottom; rubber/plastic; waterproof; condition as imported; U.S. v. Citroen; GRI 3(c)

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 951722

                         August 6, 1992

CLA-2 CO:R:C:M 951722 KCC

CATEGORY:  Classification

TARIFF NO.:  6401.99.60; 9905.64.10

Mrs. Alice Wagner
C.J. Tower Inc.
Customs Brokers
128 Dearborn Street
Buffalo, New York  14207-3198

RE:  Boot bottom; rubber/plastic; waterproof; condition as
     imported; U.S. v. Citroen; GRI 3(c)

Dear Mrs. Wagner:

     This is in response to your letter dated April 24, 1992, on
behalf Kaufman Footwear, requesting the tariff classification of
boot bottoms under the Harmonized Tariff Schedule of the United
States (HTSUS).  A sample of the boot bottom incorporated into a
completed boot was submitted for examination.

FACTS:

     The articles under consideration are boot bottoms
manufactured in Canada.  The boot bottom is made of a unit molded
rubber/plastic bottom which covers the top of the foot up to just
below the ankle.  The boot bottom will be manufactured into a
completed boot by stitching a leather and textile shaft to the
bottom.  The boot has a removable textile liner which is held in
place in the boot by hook-and-loop fasteners.

ISSUE:

     What is the proper tariff classification of the boot bottom
under the HTSUS?

LAW AND ANALYSIS:

     The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's).  GRI 1,
HTSUS, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes."  Classification is based
upon the condition of the articles at the time of importation.
United States v. Citroen, 223 U.S. 407 (1911).


     As the boot bottoms are constructed of rubber/plastic, are
waterproof and as imported do not cover the ankle, they are
classified under subheading 6401.99, HTSUS, which provides for
"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...."

     However, classification under the eight digit level is
dependent upon whether or not the boot bottoms are designed for
use without closures under subheading 6401.99.30, HTSUS, or with
closures under subheading 6401.99.60, HTSUS.  Although the sample
submitted has a lace-up closure, the boot bottom could be
completed equally well with a slip-on shaft which would not have
any closure.  The information provided does not state whether all
of the boots will be manufactured with lace-up closures similar
to the submitted sample.  See, the letter to C.J. Tower from
Kaufman dated January 21, 1992, stating that there will be a
couple of styles of the boot which will have removable liners.
Because we are unable to determine how the boot bottoms will be
completed, General Rule of Interpretation 3(c) obliges us to
classify the boot bottom under the heading which occurs last in
numerical order.  Therefore, the boot bottoms are classified
under subheading 6401.99.60, HTSUS.

     Certain footwear originating in the territory of Canada and
classifiable under subheading 6401.99.60, HTSUS, is eligible for
duty-free treatment under subheading 9905.64.10, HTSUS.
Subheading 9905.64.10, HTSUS, provides for "Footwear, consisting
of an outer sole and an unfinished or incomplete upper, designed
for use with boot liners (provided for in subheading
6401.99.60)."  In this case, the boot bottoms which are
classified under subheading 6401.99.60, HTSUS, meet all the
requirements stated in subheading 9905.64.10, HTSUS.  Therefore,
they are eligible for duty-free treatment under this tariff
provision.

HOLDING:

     The boot bottoms are properly classified under subheading
6401.99.60, HTSUS, which provides for "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... Other...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...Other."




     The boot bottoms classified under subheading 6401.99.60,
HTSUS, are eligible for duty-free treatment under subheading
9905.64.10, HTSUS, as "Footwear, consisting of an outer sole and
an unfinished or incomplete upper, designed for use with boot
liners (provided for in subheading 6401.99.60)."

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division