CLA-2:CO:R:C:G 081746 SR
Mr. R. W. Foster
Hodgman, Inc.
1750 Orchard Road
Montgomery, Il. 60538
RE: Classification of men's wading boots
Dear Mr. Foster:
This is in reference to your letter of December 1, 1987,
requesting the tariff classification of certain footwear from
Korea under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The footwear at issue is two different types of waterproof
wading boots which are designed and sold to fishermen so they can
stay dry while wading in streams or ocean surf. The first style
(your stock #13931) is a men"s "Brighton" 2-ply chest wader of
molded and vulcanized construction. This style has permanently
attached rubber boots which are approximately 11 inches high.
The external surface of the upper starting above the rubber boot
shafts consists of a nylon fabric bonded onto a fully vulcanized
rubber shell.
The second style (your stock #13425) is a men's "Wadewell"
3-ply hip wader of molded and vulcanized construction. This
style has a permanently attached 10 inch high rubber boot. Above
the boot the external surface of the upper consists almost
entirely of a canvas material bonded to a rubber backing. It is
fully lined with a textile fabric.
ISSUE
Whether the wading boots at issue are classifiable as
athletic footwear.
- 2 -
LAW AND ANALYSIS:
Athletic footwear is provided for in subheading 6404.11,
HTSUSA, as footwear with outer soles of rubber with uppers of
textile material; sports footwear, tennis shoes, basketball
shoes, gym shoes, training shoes and the like.
Additional U.S. Note 2 of Chapter 64 states: "For the
purpose of this chapter, the term tennis shoes, basketball shoes,
gym shoes, training shoes and the like covers athletic footwear
other than sports footwear (as defined in subheading note 1
above) whether or not principally used for such athletic games or
purposes".
The wading boots at issue would not be considered athletic
shoes under the HTSUS as they are not ejusdem generis to the
shoes listed in Additional U.S. Note 2 to Chapter 64. The shoes
listed in this note are shoes used in athletic games or
activities requiring physical strength, agility , or stamina.
Fishing does not require any special degree of strength, agility,
or stamina from its participants. Therefore, footwear designed
for use while fishing is not included in the term athletic
footwear.
Neither of the boot styles at issue can be classified under
heading 6401 as waterproof footwear of rubber because they have
predominately textile uppers.
HOLDING:
Both styles of footwear at issue are classifiable under
subheading 6404.19.20, HTSUSA, which provides for footwear with
outer soles of rubber and uppers of textile materials, other,
designed to be worn over or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather, for men. The rate of duty is 37.5 percent ad
valorem.
This classification represents the present position of the
Customs Service regarding the dutiable status of the merchandise
under the HTSUSA. The HTSUSA will replace the TSUS on January 1,
1989. If there are changes before the HTSUSA becomes effective
this advice may not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division