CLA-1 CO:R:C:G 085919 KWM
Mr. David P. Cell
DPC & Associates
5608 Jordan Road
Bethesda, Maryland 20816
RE: Rubber Chest Waders and Rubber Hip Waders
Dear Mr. Cell:
This letter is in response to your inquiry dated October 28,
1989, requesting tariff classification of rubber waders and hip
boots. Your letter and a depiction of the goods have been
received by our office. However, for the reasons stated below,
we cannot provide a binding classification without an actual
sample of the goods in question.
FACTS:
Two types of goods are at issue here. They are described by
you as "rubber chest waders" and "rubber hip waders". Your
inquiry indicates that the entire external surface of the both
items is made of rubber, and that the interior is insulated with
a cotton material.
Your letter does not relate any information regarding the
construction of these items. In particular, we are unable to
determine how the uppers of the goods are attached to the sole.
ISSUE:
How are these goods classified under the Harmonized Tariff
Schedule of the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's) 1 through 5. The
systematic detail of the harmonized system is such that virtually
all goods are classified by application of GRI 1, that is,
according to the terms of the headings of the tariff schedule and
any relevant Section or Chapter Notes. Then, if GRI 1 fails to
classify the goods, and if the headings and legal notes do not
otherwise require, the remaining GRIs may be applied, taken in
order.
After examining the eligible headings for classification of
these goods, we are of the opinion that they are most likely
within the scope of subheading 6401.91.0000, HTSUSA, which
provides for:
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:
6401.91.0000 Covering the knee ................
Based on the depiction submitted with your inquiry, and our
knowledge of similar items, we believe that the goods in question
do not have soles attached or assembled by stitching, riveting,
etc., as these processes would compromise the waterproof
integrity of the item. However, without a sample of the goods,
we are unable to provide a binding ruling in this regard.
Should these items have uppers which are attached to the
sole by one of the methods described above, the most likely
classification for these goods would be in heading 6402, HTSUSA.
Classification in that heading is made on the basis of, among
other things, value per pair and construction features (such as
the presence of a "foxing-like band" or component materials).
HOLDING:
On the basis of the information presented, we believe that
both the "rubber chest waders" and "rubber hip waders" are
classified in subheading 6401.91.0000, HTSUSA, as waterproof
footwear, with outer soles and uppers of rubber or plastics,
covering the knee, and dutiable at the rate of 37.5 percent ad
valorem. To the extent that the soles of these goods are
attached by "stitching, riveting, mailing, screwing, plugging or
a similar process", they may be classified in an undetermined
subheading within heading 6402, HTSUSA.
Sincerely,
John A. Durant, Director
Commercial Rulings Division