us-cbp-cross-rulings-hq-081965•HQ 081965: Classification of cold weather pac-boots
HQ 081965: Classification of cold weather pac-boots
us-cbp-cross-rulings-hq-081965HQ 081965: Classification of cold weather pac-bootsGuidance
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 081965
November 30, 1988
CLA-2 CO:R:C:G 081965 SR 827617
CATEGORY: Classification
TARIFF NO.: 6403.91.6080
Ms. Charron Ricks
Fritz Companies, Inc.
P.O. Box 92641
Los Angeles, Ca. 90009-9901
RE: Classification of cold weather pac-boots
Dear Ms. Ricks:
This is in reference to your letter of January 6, 1988,
requesting the tariff classification of a man's cold weather pac-
boot under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample was submitted.
FACTS:
The sample is a man's cold weather pac-boot (a high laced
waterproof boot). It has a vulcanized rubber bottom that rises
approximately 4 inches. The upper is full grain leather
measuring approximately 7 1/2 inches that is stitched to the
molded bottom. The boot has 16 eyelets and contains a removable
imitation wool felt liner made of synthetic fibers (per the sewn-
in label).
ISSUE:
Whether the boot and liner are classified separately or as a
unit under the HTSUSA.
LAW AND ANALYSIS:
Subheading 6403.91.60, HTSUSA, provides for "footwear with
outer soles of rubber, plastics, leather or composition leather
and uppers of leather: Other footwear: Covering the ankle:
other: for men."
Under the Tariff Schedules of the United States (TSUS) there
is an established and uniform practice to classify the boot and
liner separately. However, the TSUS is not controlling over the
HTSUSA. The HTSUSA General Rules of Interpretation (GRI) direct
the classification of goods according to specific principles.
-2-
The boot shell and liner are clearly designed to be used as
a unit. Boot shells, such as the one at issue, are never offered
for sale without a liner, and liners that are sold separately are
replacement liners. The boot and the liner are mutually
complementary. The boot provides the protective water-proof
quality of the boot, however, without the warmth of the liner the
protective qualities of the shell are inadequate. Therefore, the
shell and liner together make up a single unit.
This boot should be classified as a unit of footwear,
therefore, classification is by application of GRI 1. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
The make-up and use of this article clearly identify it as
footwear of the kind classifiable in Chapter 64. Within this
chapter classification is determined on the basis of the
constituent material of the upper and the outer sole.
HOLDING:
The men's cold weather pac-boot is classifiable under
subheading 6403.91.60.80, HTSUSA, as footwear with outer soles of
rubber and uppers of leather, covering the ankle, for men. The
rate of duty applicable to this provision is 8.5 percent ad
valorem.
This classification represents the present position of the
Customs Service regarding the dutiable status of the merchandise
under the HTSUSA. The HTSUSA becomes effective on January 1,
1989. If there are changes before the HTSUSA becomes effective
this advice may not continue to be applicable.
Sincerely,
John Durant Director
Commercial Rulings Division
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