CLA-2 OT:RR:CTF:TCM H244567 CkG
Category: Classification
Tariff No.: 6401.92.90
Marvin Maltz
Abel Unlimited Inc.
1649 Forum Place, Suite 12
West Palm Beach, FL 33401
Re: Revocation of PD B80930; classification of a rubber boot from China
Dear Mr. Maltz,
This is in reference to CBP ruling PD B80930, issued to you on January 28, 1997, regarding the classification under the Harmonized tariff Schedule of the United States (HTSUS) of a rubber boot from China, designated style #9260. We have reconsidered this ruling, and for the reasons set forth below, we find that the classification of style # 9260 in subheading 6401.92.60, HTSUS, was incorrect.
FACTS:
PD B80930 described the merchandise as follows:
…a flimsy pull-on boot made of 100% rubber and is designated as Style #9260. The boot covers the ankle, but not the knee. The sole consists of a pebbly polyvinyl chloride and the boot has no lining.
A sample of style # 9260 was submitted by Abel Unlimited Inc., and sent to the CBP Laboratory of Los Angeles for examination on July 16, 2010. The CBP Laboratory Report states that no polyvinyl chloride (PVC) was detected in the sample, and found that it is composed of vulcanized polyisoprene (a natural rubber latex).
ISSUE:
Whether the instant boots are classified in subheading 6401.92.60, HTSUS, as waterproof footwear having soles and uppers with an external surface area of over 90% polyvinyl chloride, or as other waterproof footwear of subheading 6401.92.90, HTSUS.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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 GRIs 2 through 6 may then be applied in order.
The HTSUS provisions at issue are as follows:
6401: 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:
6401.92: Covering the ankle but not covering the knee:
…
Other:
6401.92.60: Having soles and 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 poly(vinyl
chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined.
6401.92.90: Other.
* * * * *
PD B80930 classified the instant boots in subheading 6401.92.60, HTSUS, as waterproof footwear having soles and uppers an external surface area of over 90% polyvinyl chloride (PVC). However, the ruling describes the boots as 100% rubber, with only the sole containing PVC. Footwear with an upper of 100% rubber cannot be classified in subheading 6401.92.60, HTSUS, even with a PVC sole, because both the sole and the upper must have an external surface area of over 90% PVC in order to be classified in subheading 6401.92.60. Furthermore, an examination of style # 9260 by the CBP Laboratory established that the boot is made entirely of rubber latex and contains no PVC at all. Style # 9260 therefore does not meet the terms of subheading 6401.92.60, HTSUS. It is correctly classified in subheading 6401.92.90, HTSUS, as other waterproof footwear.
HOLDING:
By application of GRIs 1 and 6, Style # 9260 is classified in subheading 6401.92.90, 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: Other…” The 2014 general, column one rate of duty is 37.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
PD B80930, dated January 28, 1997, is hereby revoked.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division