CLA-2 RR:TC:TE 959736 GGD
Mr. Charles Wagner
9401 Audubon Road
Chanhassen, Minnesota 55317-9410
RE: Safari Boots of Buffalo or Kudu Hide; U.S. Note 1(a) to Chapter 64; Welt Footwear
Dear Mr. Wagner:
This letter is in response to your request of August 16,
1996, concerning the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of various
styles of imported safari boots to be made in Zimbabwe. A
brochure containing sketched representations and descriptions of
the boots was submitted with your request.
FACTS:
The sketches and descriptive advertising indicate that four
styles of lace-up, over-the-ankle boots in "The Courteney
Collection," specifically identified as the "Selous," the
"Pioneer," the "Scout," and the "Safari," have certain common
characteristics. Each of four styles of boot is said to be hand-made with a double stitched welt, with uppers composed of leather
(either buffalo hide or kudu suede), with rubber tire grip outer
soles, and with full bellows tongues. Some styles will feature
an impala skin collar and speed lacing. The boots are said to be
designed specifically for use on the African veld (open
grassland). The boots will be available in ladies' sizes 3 to 8,
and in men's sizes 4 to 13, including half sizes. -2-
ISSUE:
Whether the boots meet the tariff definition of "welt
footwear."
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRI). GRI 1 provides that
the classification of goods shall be determined 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 headings and
legal notes do not otherwise require, the remaining GRI may then
be applied. The Explanatory Notes (EN) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRI.
Chapter 64, HTSUS, covers footwear, gaiters and the like,
and parts of such articles. Additional U.S. Note 1(a) to chapter
64, HTSUS, states that "For the purposes of this chapter: The
term "welt footwear" means footwear constructed with a welt,
which extends around the edge of the tread portion of the sole,
and in which the welt and shoe upper are sewed to a lip on the
surface of the insole, and the outsole of which is sewed or
cemented to the welt."
The EN to chapter 64 indicate that the constituent material
of the outer sole and of the upper, determines classification in
headings 6401 to 6405. Heading 6403, HTSUS, applies to "Footwear
with outer soles of rubber, plastics, leather or composition
leather and uppers of leather." At the six digit level,
subheading 6403.91, HTSUS, provides for "Other footwear: Covering
the ankle." At the eight digit level, subheading 6403.91.30,
HTSUSA, provides for "Welt footwear."
Based upon the submitted sketches and descriptions,
particularly those which point out the presence of a "Double
Stitched Welt" extending around the edge of the tread portion of
the sole, the four styles of boots satisfy the definition of the
term "welt footwear," and are classified in subheading
6403.91.30, HTSUSA, the provision for "Footwear with outer soles
of rubber...and uppers of leather: Other footwear: Covering the
ankle: Welt footwear." -3-
HOLDING:
The four styles of "Courteney Collection" boots, identified
as the "Selous," the "Pioneer," the "Scout," and the "Safari,"
are properly classified in subheading 6403.91.30, HTSUSA, the
provision for "Footwear with outer soles of rubber...and uppers
of leather: Other footwear: Covering the ankle: Welt footwear."
The general column one rate of duty is 5 percent ad valorem.
However, if upon importation it is determined that the boots
fail to meet the tariff definition of "welt footwear," the boots,
if American size 8-1/2 or larger, will be classified in
subheading 6403.91.60, HTSUSA, which provides for "Footwear with
outer soles of rubber...and uppers of leather: Other footwear:
Covering the ankle: Other: For men, youths and boys."
If the boots fail to meet the tariff definition of "welt
footwear," and are American size 8 or smaller, the boots will be
classified in subheading 6403.91.90, HTSUSA, the provision for
"Footwear with outer soles of rubber...and uppers of leather:
Other footwear: Covering the ankle: Other: For other persons."
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division