CLA-2 CO:R:C:M 954251 DFC
RE: Footwear, unfinished; Parts of skin diving boots;
HRL 087200 revoked
Sheryl L. Williams, Controller
Deep See Products
18935 59th Avenue, N.E.
Arlington, WA. 98223
Dear Ms. Williams:
This is in reference to Headquarters Ruling Letter (HRL)
087200, dated August 20, 1990, addressed to you concerning the
tariff classification of certain skin diving footwear. Based on
a recent further review of the matter, we have determined that
classification of the skin diving boots with or without plastic
soles under subheadings 6404.19.35 and 6405.20.90, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA),
respectively, needs to be clarified and modified. Our decision
is set forth below.
FACTS:
Sample "A" is an above the ankle boot and is approximately
eight inches high. The boot has a stitched together upper of
neoprene rubber sandwiched between two layers of nylon and a
stitched-on sole which is composed of the same material as the
upper. There is a full side zipper closure. The boot is 90% by
weight of rubber and 10% by weight of nylon. Sample "B" is a
slip-on boot, it is approximately 3 3/4 inches high and it has
the same composition and construction as the above sample.
These articles are manufactured in Taiwan and are used
primarily for skin diving and other water sports.
-2-
In the original inquiry of April 17, 1990, you stated that a
synthetic sole will be added to some of the articles. In a
telephone conversation on May 4, 1993, with Don Cahill of my
staff, you stated that only boots with textile bottoms were
imported. Rubber soles, if added, were put on after importation.
Further, you were contemplating importing these boots with the
rubber soles already attached. While these boots can be used
without rubber soles being attached, you indicated that up to
this time there have been no sales of these skin diving boots
without attached rubber bottoms.
ISSUE:
Are the neoprene skin diving boots to which separate
rubber/plastic soles will be attached after importation
considered footwear or are they considered parts of footwear
[unformed uppers] for tariff purposes?
LAW AND ANALYSIS:
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 any relative section or chapter notes.
In HRL 087200 we determined that the skin diving boots with
rubber/plastic soles were classifiable under subheading
6404.19.35, HTSUSA, which provides for footwear with outer soles
of rubber or plastics, other, footwear with open toes or open
heels, footwear of the slip-on type, that is held to the foot
without the use of laces or buckles, or other fasteners, other,
other.
However, the presence of zippers [fasteners] on these boots
precludes their classification under subheading 6404.19.35,
HTSUSA. Consequently, they are correctly classifiable under
subheading 6404.19.80, HTSUSA, which provides for footwear with
outer soles of rubber, plastics, leather or composition leather
and uppers of textile materials, footwear with outer soles of
rubber or plastics , other, other, valued over $6.50 but not over
$12/pair.
-3-
We also held in HRL 087200 that the skin diving boots
without plastic soles were classifiable in subheading
6405.20.90, HTSUSA, which provides for other footwear, with
uppers of textile materials, other.
The provisions for footwear in the HTSUSA are use
provisions. Westminster Corp. v. United States, 78 Cust. Ct. 22,
C.D. 4687 (1977). Additional U.S. Rule of Interpretation 1(a),
HTSUSA, reads as follows:
1. In the absence of special language or context which
otherwise requires --
(a) a tariff classification controlled by use (other
than actual use) is to be determined in accordance
with the use in the United States at, or
immediately prior to, the date of importation, of
goods of that class or kind to which the imported
goods belong, and the controlling use is the
principal use[.]
We have ascertained that for all practical purposes there is
no market for these skin diving boots without attached soles.
Very few of these items are sold to consumers as footwear. The
overwhelming majority of the skin diving boots are marketed only
after attachment of rubber/plastic soles. Therefore, the
principal use of the skin diving boots in their condition as
imported is as parts of footwear (i.e., unformed uppers) for
tariff purposes.
Inasmuch as the skin diving boots imported without plastic
soles are parts of footwear, they are not classifiable as other
footwear, with uppers of textile materials, other, in subheading
6405.20.90, HTSUSA. They are classifiable under subheading
6406.10.90, HTSUSA, which provides for parts of footwear, uppers
and parts thereof, other than stiffeners, other, other, of
textile materials other than cotton, of man-made fibers.
HOLDING:
HRL 087200 dated August 20, 1990, is revoked.
The skin diving boots with rubber/plastic soles are
classifiable under subheading 6404.19.80, HTSUSA.
-4-
The skin diving boots without rubber/plastic soles are
classifiable under subheading 6406.10.9040, HTSUSA, which
provides for parts of footwear, uppers and parts thereof, other
than stiffeners, other, other, of textile materials other than
cotton, of man-made fibers. The applicable rate of duty for this
provision is 9% ad valorem. The applicable textile category is
669.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota category
requirements applicable to the subject merchandise may be
affected. Since part categories are the result of international
bilateral agreements which are subject to frequent renegotiations
and changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels an issuance of
the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to the importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division