CLA-2 CO:R:C:G 083931 DFC
Mr. Michael F. Watson
The A.W. Fenton Company Inc.
P.O. Box 19937
Columbus, Ohio 43219-0937
RE: Tariff classification of a rubber boot bottom produced in
Korea
Dear Mr. Watson:
Your letter dated March 2, 1989, addressed to the District
Director of Customs at Cleveland concerning the tariff
classification and marking requirements applicable to rubber boot
bottoms, has been referred to this office for a direct reply to
you. A sample boot bottom has been submitted for examination.
FACTS:
The sample rubber boot bottom has a cotton lining. After
importation leather uppers will be sewn and glued to bottoms
represented by the sample.
ISSUE:
Do the boot bottoms exhibit the essential character of
footwear?
LAW AND ANALYSIS:
In applying the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), the Customs Service must follow the
terms of the statute. Classification of goods under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 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 GRI's taken in order]." In
other words classification is governed first by the terms of the
headings of the tariff and relative section or chapter notes.
-2-
General Interpretative Rule 10(h), Tariff Schedules of the
United States provides as follows:
unless the context requires otherwise, a tariff
description for an article covers such article
whether assembled or unassembled, and whether
finished or unfinished
GRI 2(a), HTSUSA, provides as follows:
Any reference in a heading to an article shall be
taken to include a reference to that article
incomplete or unfinished, provided that, as
presented, the incomplete or unfinished article has
the essential character of the complete or finished
article. It shall also include a reference to that
article complete or finished (or falling to be
classified as complete or finished by virtue of this
rule) entered unassembled or disassembled.
Both Rule 10(h) and GRI 2(a) are prospective in nature.
That is in order to classify an unfinished article one must know
what the article will be in its contemplated finished condition.
In this situation a prospective application of GRI 2(a) to the
instant bottoms is modified by the language of Chapter 64,
HTSUSA, and the Explanatory Notes thereto.
For example, heading 6405, HTSUSA, provides for other
footwear. The Explanatory Note for this heading reads in
pertinent part as follows:
Subject to Notes 1 and 4 to this Chapter, this
heading covers all footwear having outer soles and
uppers of a material or combination of materials not
referred to in the preceding heading of this Chapter.
* * * *
This heading excludes assemblies of parts (e.g.,
uppers whether or not affixed to an inner sole) not
yet constituting nor having the essential character
of footwear as described in headings 64.01 to 64.05
(heading 64.06).
Also, heading 6406, HTSUSA, provides for parts of footwear;
etc. Explanatory Note (A) (7) to this heading reads as follows:
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This heading covers:
(A) The various component parts of footwear; these parts may be
of any material except asbestos.
(7) Assemblies of parts (e.g., uppers whether or not
affixed to an inner sole) not yet constituting nor
having the essential character of footwear as
described in headings 64.01 to 64.05.
Prior to the advent of the HTSUSA, it was our position that
uppers with closed bottoms and having no outer soles were
unfinished footwear for tariff purposes. See Uniroyal v. United
States, 3 CIT 220 (1982). Under the HTSUSA the same articles are
considered to be parts of footwear because they do not have the
essential character of footwear i.e., having both soles and
uppers provided for in headings 6401 through 6405, HTSUSA. We
interpret this treatment of uppers affixed to inner soles as
effectively eliminating for the purposes of Chapter 64
consideration of articles such as the bottoms in issue in their
contemplated finished condition. In other words, condition as
imported will govern classification of the instant merchandise.
In view of the foregoing, we cannot take into account the
addition of leather shafts to complete the bottoms. In this
instance we have bottoms with substantial upper portions. These
bottoms in their condition as imported have the essential
character of footwear. Specifically, they look and function very
much like rubber galoshes and, although not complete, provide a
total covering for the foot. They would be in fact useful in
their imported condition as waterproof footwear if one added some
form of closure to keep them on the foot.
A separate ruling will be issued to you concerning the
proper country of origin marking of the boot bottoms.
HOLDING:
The rubber boot bottoms are classifiable under subheading
6401.99.6000, HTSUSA, as 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,
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screwing, plugging or similar processes, other footwear, other,
other. The applicable rate of duty for this provision is 37.5
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Ruilings Division
6cc A.D. NY Seaport
1cc James Sheridan NY Seaport
1cc John Durant
1cc Legal Reference
1cc dist dir Cleveland, Ohio
1cc Port Dir Columbus, Ohio