Classification of cold weather pac-boots

HQ 081965 November 30, 1988 CLA-2 CO:R:C:G 081965 SR 827617 CATEGORY: Classification TARIFF NO.: 6403.91.6080 Ms. Charron Ricks Fritz Companies, Inc. P.O. Box 92641 Los Angeles, Ca. 90009-9901 RE: Classification of cold weather pac-boots Dear Ms. Ricks: This is in reference to your letter of January 6, 1988, requesting the tariff classification of a man's cold weather pac- boot under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted. FACTS: The sample is a man's cold weather pac-boot (a high laced waterproof boot). It has a vulcanized rubber bottom that rises approximately 4 inches. The upper is full grain leather measuring approximately 7 1/2 inches that is stitched to the molded bottom. The boot has 16 eyelets and contains a removable imitation wool felt liner made of synthetic fibers (per the sewn- in label). ISSUE: Whether the boot and liner are classified separately or as a unit under the HTSUSA. LAW AND ANALYSIS: Subheading 6403.91.60, HTSUSA, provides for "footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other footwear: Covering the ankle: other: for men." Under the Tariff Schedules of the United States (TSUS) there is an established and uniform practice to classify the boot and liner separately. However, the TSUS is not controlling over the HTSUSA. The HTSUSA General Rules of Interpretation (GRI) direct the classification of goods according to specific principles. -2- The boot shell and liner are clearly designed to be used as a unit. Boot shells, such as the one at issue, are never offered for sale without a liner, and liners that are sold separately are replacement liners. The boot and the liner are mutually complementary. The boot provides the protective water-proof quality of the boot, however, without the warmth of the liner the protective qualities of the shell are inadequate. Therefore, the shell and liner together make up a single unit. This boot should be classified as a unit of footwear, therefore, classification is by application of GRI 1. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The make-up and use of this article clearly identify it as footwear of the kind classifiable in Chapter 64. Within this chapter classification is determined on the basis of the constituent material of the upper and the outer sole. HOLDING: The men's cold weather pac-boot is classifiable under subheading 6403.91.60.80, HTSUSA, as footwear with outer soles of rubber and uppers of leather, covering the ankle, for men. The rate of duty applicable to this provision is 8.5 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 becomes effective 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