HQ 957726: Footwear; Boot bottoms, rubber/plastics; GRI 3(c); United States v. Citroen; HRL 951722; HRL 084361 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 957726 

                           May 22, 1995

CLA-2  R:C:M  DFC  

CATEGORY: Classification 

TARIFF NO.:  6401.99.60

Mr. Charles Di Prinzio
A.N. Deringer, Inc. 
30 West Service Road 
Champlain, New York 1219-9703 

RE:  Footwear;  Boot bottoms, rubber/plastics;  GRI 3(c);  United
     States v. Citroen;  HRL 951722;  HRL 084361 modified  

Dear Mr. Di Prinzio: 

     This is in reference to Headquarters Ruling Letter (HRL)
084361 issued to you on June 21, 1989, concerning, in part, the
tariff classification under the Harmonized Tariff Schedule of the
United States (HTSUS), of a rubber/plastic boot bottom labelled
6700/6300.  We have reviewed that ruling and determined that it
is in error.  Pursuant to section 625(c)(1), Tariff Act of 1930
(19 U.S.C. 1625(c)(1))) as amended by section 623 of 
Title VI (Customs Modernization) of the North American Free Trade
Agreement Implementation Act (Pub L. 103-182, 107 Stat. 2057), 
notice of the proposed modification of HRL 084361 was published
on April 12, 1995, in the CUSTOMS BULLETIN, Volume 29, Number 15. 
 
FACTS:

     Bottom 6700/6300 is not of the over-the-ankle type.  It
resembles the "Rubber Ducky" bottom.  Bottom 6700 will have a
polyurethane upper stitched to it after importation into the
United States which will make it about 6-1/2 inches high.  Bottom
6300 will have a leather and textile upper which will overlay the
bottom but not increase its height.    It is to be noted that
both bottoms are the same and as imported do not have a closure. 

     In HRL 084361 Customs ruled in part, that boot bottom
6700/6300 is classifiable under subheading 6401.99.30, 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 for use without closures.  The applicable rate of duty
for this provision is 25% ad valorem.   

ISSUE: 

     Is the boot bottom in its condition as imported designed for
use without closures and classifiable under subheading
6401.99.30, HTSUS, or is it designed for use with closures and
classifiable under subheading 6401.99.60, HTSUS?  

LAW AND ANALYSIS: 

     Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's).  GRID 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining Grid]."  In other words, classification is
governed first by the terms of the headings of the tariff and any
relative section or chapter notes. 
     
     Classification of merchandise is based upon its condition as
imported.  United States v. Citroen, 223 U.S. 407 (1911).  As the
subject boot bottom is constructed of rubber/plastics, is
waterproof and as imported does not cover the ankle, it is
classifiable 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, other footwear, other.   See HRL 951722 dated
August 6, 1992, which concerned the same issue.

     However, classification to the eight digit level is
dependent upon whether or not the boot bottom is designed for use
without closures under subheading 6401.99.30, HTSUS, or with
closures under subheading 6401.99.60, HTSUS.  Inasmuch as we are
unable to determine whether boot bottom 6700/6300 is designed for
use without closures or with closures, GRID 3(c), HTSUS, mandates
classification of the boot bottom under subheading  6401.99.60,
HTSUS, as " . . . the heading which occurs last in numerical
order among those which equally merit consideration."

HOLDING: 

     Bottom 6700/6300 is classifiable 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 applicable rate of duty
for this provision is 37.5% ad valorem.      


     Accordingly, HRL 084361 is modified to reflect the correct
classification of  boot bottom 6700/6300.  In accordance with 19
U.S.C. 1625(c)(1) this ruling will become effective 60 days after
its publication in the CUSTOMS BULLETIN.  Publication of rulings
or decisions pursuant 19 U.S.C. 1625(c)(1) does not constitute a
change of practice or position in accordance with section
177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
 

                              Sincerely, 



                              John Durant, Director 
                              Commercial Rulings Division