CLA-2 CO:R:C:M 956328 DFC
Mr. Gary March
Mr. Rod Boast
White's Boots
6116 North Freya
Spokane, WA 99207
RE: Footwear, parts: Boot bottoms; Formed uppers;
NYRL 895469
Dear Messrs. March and Boast:
In a letter dated April 14, 1994, you asked us to reconsider
New York Ruling Letter (NYRL) 895469 issued to you on April 5,
1994, concerning the tariff classification under the Harmonized
Tariff Schedule of the United States (HTSUS), of certain
rubber/plastic boot bottoms produced in Korea. Samples were
submitted for examination.
FACTS:
The samples, identified as styles AB8811-14 and UL9811-12,
are unfinished vulcanized rubber footwear bottoms with midsoles
but, no outsoles. A shaft or collar must be added to make them
usable as finished footwear. Further, since the lowest piece
under the foot is completely smooth and lacks a heel, additional
processing is needed. You have informed us by phone that this
item can be completed only by attaching an outer sole.
Three of the four boot bottoms covered by NYRL 895469 differ
from the instant samples in that they possessed outer soles. The
fourth boot bottom, like sample styles AB8811-14 and UL9811-12,
had no outer sole. However, NYRL 895469 did not provide a
classification ruling on the fourth boot bottom due to the lack
of information as to how much additional material and labor was
necessary to produce an item saleable to consumers. Inasmuch as
that ruling has no bearing on the classification of the instant
boot bottoms, NYRL 895469 is not being reconsidered. Instead, we
will consider your letter of April 14, 1994, as a request for a
new ruling.
You have also enclosed a copy of a letter [file number
incomplete] from the Area Director of Customs, New York Seaport
Area, dated June 29, 1983, in which it was held that a rubber
boot shell, identified as style 8811 [lacking an outsole, heel
and upper], was classified under the provision for articles not
specially provided for, of rubber or plastics, other, other parts
of footwear in item 774.50, Tariff Schedules of the United States
(TSUS, the precursor to the HTSUS). The applicable column 1 rate
of duty was 7.7% ad valorem. As a product of Korea that ruling
stated the rubber boot shell was entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
Decisions under the TSUS are not dispositive in interpreting
the HTSUS. However, on a case-by-case basis they should be
considered instructive in interpreting the HTSUS, particularly
where the nomenclature previously interpreted in those decisions
remains unchanged and no dissimilar interpretation is required by
the text of the HTSUS. H. Conf, Rep. No. 576, p.550.
The June 29, 1983, NY ruling letter no longer controls the
tariff classification of the rubber boot bottom in issue because
of changes in footwear nomenclature under the HTSUS.
Specifically, Schedule 7, Part 1, Subpart A, TSUS, which covered
footwear, did not contain any provisions for parts of footwear
while Chapter 64, HTSUS, covering footwear, provides for parts of
footwear under heading 6406, HTSUS.
ISSUE:
Whether the boot bottoms lacking outer soles are
classifiable under Heading 6406, HTSUS, as parts of footwear.
LAW AND ANALYSIS:
Classification of goods under the HTSUS 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]."
Classification of the boot bottoms under Heading 6401,
HTSUS, as waterproof footwear with outer soles and uppers of
rubber or plastics is precluded because they lack outer soles.
It is our opinion that the boot bottoms in issue are
properly classifiable under subheading 6406.10.50, HTSUS, which
provides for parts of footwear (including uppers whether or not
attached to soles other than outer soles), uppers and parts
thereof, other than stiffeners, formed uppers, other, other.
HOLDING:
Styles AB8811-14 and UL9811-12 are dutiable at the rate of
37.5% ad valorem under subheading 6406.10.50, HTSUS. Currently,
merchandise produced in Korea is not eligible for special tariff
treatment under the GSP because Korea is no longer a designated
beneficiary developing country.
Sincerely,
John Durant, Director
Commercial Rulings Division