CLA-2 CO:R:C:M 954479 DFC
W. Andrew Ryu
Top Line Manufacturing Co.
Passaic Industrial Center Building 1F,
Passaic, NJ 07055
RE: Footwear, protective; NYRL 885527 affirmed
Dear Mr. Ryu:
In a letter dated June 21, 1993, you asked that we review
New York Ruling Letter (NYRL) 885527 dated May 6, 1993, in which
you were advised that a boot, style C-39 TH, is protective
footwear classifiable under subheading 6404.19.20, Harmonized
Tariff Schedule of the United States (HTSUS), with duty at the
rate of 37.5% ad valorem. A sample of the boot was submitted for
examination.
FACTS:
The boot, style C-39 TH [same as style C-39 CD referred to
in your inquiry], has a 7 inch textile shaft with a 1.25 inch
high plastic collar. The outside of the tongue is labelled
"Thinsulate." The boot has a rubber/plastic sole and a
textile/rubber/plastic upper.
ISSUE:
Is Style C-39 TH considered protective footwear for tariff
purposes?
LAW AND ANALYSIS:
You maintain that style C-39 TH is not classifiable under
subheading 6404.19.20, HTSUS, as protective footwear for the
following reasons:
-2-
1. [i]t appears that the New York office concluded that
our boot is designed to be a protection against the
cold merely because the thinsulate label is stitched on
the upper. The New York office incorrectly assumed
that the entire boot is insulated with thinsulate
material and erroneously concluded that our boot is
protective;
2. contrary to New York Office's assumption, the boots
have thinsulate inserts only on the rubber bottom
portion of the boot (see cut away). 3M, owner of
thinsulate technology, allows you to use their
thinsulate logo if the bottom portion contains
thinsulate material. The minimum threshold is 200 gram
thinsulate on the bottom portion. Our boots are
constructed to meet this minimum threshold only; and
3. our boot is neither designed for protection against the
cold nor is protection against the cold the principal
purpose of this boot. As is apparent in the camouflage
pattern, our boot is specially designed for hunters.
This thinsulate material provides minimal warmth as
hunting is done only during Fall and/or Spring seasons.
It is our opinion that style C-39 TH is protective
footwear. The presence of "Thinsulate" in the boot is sufficient
to make it designed to be a protection against cold weather even
if it were not used in a substantial portion of the boot. Even
in the absence of "Thinsulate", the boot would still be designed
to be a protection against water due to the vulcanized
construction rubber foot portion that should keep the wearer's
feet completely dry when standing in water 3 inches deep.
Further, the boot would be considered protective against cold
weather due to the fleece-like lining in the foot portion and
over the insole.
HOLDING:
Style 39-TH is dutiable at the rate of 37.5% ad valorem
under subheading 6404.19.20, HTSUS.
NYRL 885527 dated May 6, 1993 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc John Durant
1cc James Sheridan NY Seaport