CLA-2 OT:RR:CTF:TCM H285612 GaK

TARIFF NO: 6404.20.60

Ms. Jin Park
Pro Line Manufacturing Company
186 Parish Drive
Wayne, NJ 07470

RE: Revocation of NY N276141; Classification of footwear from China

Dear Ms. Park:

This letter is to inform you that U.S. Customs and Border Protection (“CBP”) has reconsidered New York Ruling Letter (“NY”) N276141, which was issued to Pro Line Manufacturing Company on June 29, 2016. In NY N276141, CBP classified a fishing wader with boots (“merchandise”) under subheading 6405.20.90, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “[o]ther footwear: With uppers of textile materials: Other.” We have reviewed NY N276141 and found it to be incorrect. For the reasons set forth below, we are revoking this ruling.

On August 16, 2017, 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, notice of the proposed action was published in the Customs Bulletin Vol. 51, No. 33. No comments were received in response to this notice.

FACTS:

In NY N276141, the merchandise was described as follows:

The submitted sample, identified as style # 9301-BLK, is a man’s chest high fishing wader complete with boots attached. The upper of style 9301-BLK includes textile suspenders, a plastic buckle closure, neoprene material laminated with nylon jersey on the external surface, and rubber/plastic (boot component). The constituent material of the upper is considered to be textile. The outer soles are rubber/plastics with a thin layer of leather on the external surface. The wader is “protective” against water. You provided an F.O.B. value over $12.40.

ISSUE:

Whether the merchandise is classified as “[o]ther footwear,” under heading 6405, HTSUS, or as “[f]ootwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials,” under heading 6404, HTSUS.

LAW AND ANALYSIS:

Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes.

GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.

The HTSUS subheadings at issue are as follows:

6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials:

6404.20 Footwear with outer soles of leather or composition leather:

Not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics: 6404.20.40 Valued over $2.50/pair.

6404.20.60 Other. * * *

6405 Other footwear:

6405.20 With uppers of textile materials:

6405.20.90 Other.

Note 4 to Chapter 64, HTSUS states:

4. Subject to note 3 to this chapter:

The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

The constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

The original ruling request included a test report from an independent laboratory that tested the percentage of the outer sole covered by composition leather material in contact with the ground while walking: 72.3% by composition leather and 27.7% by rubber. In accordance with Note 4(b) to Chapter 64, HTSUS, the constituent material of the outer sole is composition leather, and therefore, it is more specifically described by the terms of heading 6404, HTSUS, pursuant to GRI 1.

In Headquarters Ruling Letter (“HQ”) 082614, dated October 17, 1988, CBP interpreted subheading 6404.20.40, HTSUS, to be “…limited to footwear with fabric uppers and leather or composition leather soles which are under 10 percent by weight of rubber and plastics or not over 50 percent by weight of textile materials, rubber and plastics.” In doing so, CBP noted that this interpretation was also consistent with the provisions contained in the Tariff Schedule of the United States, the predecessor to the HTSUS, which provided for footwear “which is over 50 percent by weight of rubber or plastics or over 50 percent by weight of fibers and rubber or plastics with at least 10 percent by weight being rubber or plastics.” The merchandise is mostly made of rubber/plastics and textile components, and therefore it cannot be classified under subheading 6404.20.40, HTSUS. Accordingly, the merchandise is properly classified under subheading 6404.20.60, HTSUS.

Therefore, we find that under GRIs 1 and 6, the fishing wader with boots are described by subheading 6404.20.60, HTSUS, which provides for “[f]ootwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of leather or composition leather: Other.”

HOLDING:

Under the authority of GRIs 1 and 6, the fishing wader with boots are provided for in heading 6404, HTSUS, specifically in subheading 6404.20.60, HTSUS, which provides for, “[f]ootwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of leather or composition leather: Other.” The 2017 column one general rate of duty is 37.5% ad valorem.

EFFECT ON OTHER RULINGS:

NY N276141, dated June 29, 2016, is hereby REVOKED.


Sincerely,

Myles B. Harmon, Director
Commercial and Trade Facilitation Division