HQ 956598: Protest 1704-94-100174; Footwear for Formal Wear and Uniformed Wear; Protective Footwear; 6402.99.20

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 956598
                        September 29, 1994


CLA-2 CO:R:C:M 956598 DWS

CATEGORY: Classification

TARIFF NO.: 6402.99.15

District Director
U.S. Customs Service
1 E. Bay Street, Room 104
Savannah, GA 31401

RE: Protest 1704-94-100174; Footwear for Formal Wear and 
    Uniformed Wear; Protective Footwear; 6402.99.20

Dear District Director:

     The following is our decision regarding Protest 1704-94-
100174 concerning your action in classifying and assessing duty
on certain footwear under the Harmonized Tariff Schedule of the
United States (HTSUS).

FACTS:

     The merchandise consists of men's footwear (style nos. 10-
600, 10-601, 41-600, and 22-507) designed for formal wear and for
use by uniformed food and hotel industries which require their
personnel to wear formal footwear.  The shoes, which are cut to
the ankle, are comprised of rubber soles and plastic laminated
leather uppers.  Over 90 percent of the external surface area of
the shoes' upper is plastic.  The protestant's literature states
that the outsoles of the shoes feature "free-flo" channeling of
water or grease which reduce hydroplaning.

     The footwear was entered under subheading 6402.99.15, HTSUS,
as other footwear with outer soles and uppers of rubber or
plastics.  The entry was liquidated on April 8, 1994, under
subheading 6402.99.20, HTSUS, as other footwear with outer soles
and uppers of rubber or plastics, designed to be worn over, or in
lieu of, other footwear as a protection against water, oil,
grease, chemicals, cold, or inclement weather.  The protest was
timely filed on April 25, 1994.

     The subheadings under consideration are as follows:

     6402.99.15: [o]ther footwear with outer soles and uppers of
                 rubber or plastics: [o]ther footwear: [o]ther:
                 [h]aving 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 a foxing or a foxing-
                 like band applied or molded at the sole and
                 overlapping 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): [o]ther.

     The general, column one rate of duty for goods classifiable
     under this provision is 6 percent ad valorem.

     6402.99.20: . . . [o]ther footwear: [o]ther: [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 for goods classifiable
     under this provision is 37.5 percent ad valorem.     

ISSUE:

     Whether the footwear is classifiable under subheading
6402.99.15, HTSUS, as other footwear with outer soles and uppers
of rubber or plastics, or under subheading 6402.99.20, HTSUS, as
other footwear with outer soles and uppers of rubber or plastics,
designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease, chemicals, cold, or
inclement weather.

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.

     According to the literature submitted, the shoes feature
"free-flo" channeling in the outsole.  The free-flo channeling is
designed for safety purposes.  As the shoes are to be worn by personnel in the food service industry, they are designed to
prevent the wearer from slipping in water or grease which are
common elements in a kitchen.  They are not designed for
protective purposes.

     The subject merchandise consists of dress shoes which have a
polished look to them, the type which would be worn with uniforms
or tuxedos.  They are designed and manufactured for this purpose. 
The protestant's literature of the merchandise makes no mention
of any protective qualities of the footwear.  

     Therefore, because there is no evidence of any protective
qualities to the subject shoes, classification under subheading
6402.99.20, HTSUS, is precluded.  It is our position that they
are classifiable under subheading 6402.99.15, HTSUS.

HOLDING:

     The footwear is classifiable under subheading 6402.99.15,
HTSUS, as other footwear with outer soles and uppers of rubber or
plastics.

     The protest should be GRANTED in full.  In accordance with
Section 3A(11)(b) of Customs Directive 099 3550-065, dated August
4, 1993, Subject: Revised Protest Directive, this decision,
together with the Customs Form 19, should be mailed by your
office to the protestant no later than 60 days from the date of
this letter.  Any reliquidation of the entry in accordance with
the decision must be accomplished prior to mailing of the
decision.  Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and the public via the Diskette Subscription Service, Freedom
of Information Act, and other public access channels.

                            Sincerely,



                            John Durant, Director
                            Commercial Rulings Division