CLA-2 CO:R:C:G 085976 WAW
Ms. Ann M. Williams
A.N. Deringer
30 West Service Road
Champlain, N.Y. 12919-9703
RE: Reconsideration and modification of New York Ruling Letter
843914; Rain Boot from Canada
Dear Ms. Williams:
This letter is in response to your request for a
reconsideration of New York Ruling Letter (NYRL) 843914, dated
August 18, 1989, on behalf of Maple Leaf Shoe Ltd., concerning
the tariff classification of children's boots from Canada. A
sample of the merchandise was submitted for our review.
FACTS:
The sample merchandise, Style 7204, consists of a children's
slip-on, molded polyvinyl chloride calf-height rain boot. A one-
inch high, plastic-coated textile strip has been sewn around the
upper edge of the boot. The textile strip is folded over a
drawstring which can be tied to tighten the boot around the
wearer's calf. Excluding the textile strip, the sole and upper
of the boot consist of 100 percent polyvinyl chloride.
NYRL 843914 held that the children's slip-on boot was
classifiable under subheading 6401.92.9000, HTSUSA, dutiable at
37.5 percent ad valorem. On behalf of the importer, the Customs
Broker maintains that Style 7204 should be classified under
subheading 6401.92.6000, HTSUSA, since both the upper and sole
constitute over 90 percent polyvinyl chloride.
ISSUE:
Whether the sample boot is classifiable under subheading
6401.92.9000, HTSUSA, or under some other provision in the
tariff?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
Heading 6401, HTSUSA, provides for waterproof footwear with
outer soles and uppers of rubber or plastics, the upper of which
are neither fixed to the sole nor assembled by stitching,
riveting, nailing, screwing, plugging or similar processes. The
sample merchandise falls within this heading since it is a
waterproof boot with an outer sole and upper of plastic.
Moreover, since the waterproof footwear does not incorporate a
protective metal toe-cap, the applicable subheading is 6401.92,
HTSUSA, which provides for other footwear covering the ankle but
not covering the knee. Thus, the only issue to address in this
case is whether the external surface area of both the sole and
upper consist of over 90 percent polyvinyl chloride and is not
otherwise supported or lined with any material other than
polyvinyl chloride.
In the instant case, the importer has verified the fact that
both the upper and sole of the boot are made of 100 percent
polyvinyl chloride that has not been mixed with other compounds.
Moreover, upon examination of the boot, we have determined that
the textile strip around the top of the boot does not constitute
10 percent or more of the external surface area. However, the
strip sewn around the upper portion of the boot consists of both
polyvinyl chloride and textile material. Therefore, the boot is
precluded from classification under subheading 6401.92.6000,
HTSUSA, since it is "otherwise supported or lined" by a material
other than polyvinyl chloride. Thus, it is the position of this
office that the boot is properly classifiable under subheading
6401.92.9000, HTSUSA.
HOLDING:
The sample boot is properly classifiable under subheading
6401.92.9000, HTSUSA, 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: covering the ankle but not covering the knee: Other:
Other. Pursuant to the United States-Canada Free Trade
Agreement, and if "originating goods", and upon compliance with
all applicable regulations, the merchandise will be subject to
the reduced duty rate of 30 percent ad valorem.
NYRL 085976 is affirmed as to the classification and
generally applicable rate of duty and modified as to the
conditionally applicable rate of duty under the United States-
Canada Free Trade Agreement.
Sincerely,
John Durant, Director
Commercial Rulings Division