Boot bottom; rubber/plastic; waterproof; condition as imported; U.S. v. Citroen; GRI 3(c)

HQ 951722 August 6, 1992 CLA-2 CO:R:C:M 951722 KCC CATEGORY: Classification TARIFF NO.: 6401.99.60; 9905.64.10 Mrs. Alice Wagner C.J. Tower Inc. Customs Brokers 128 Dearborn Street Buffalo, New York 14207-3198 RE: Boot bottom; rubber/plastic; waterproof; condition as imported; U.S. v. Citroen; GRI 3(c) Dear Mrs. Wagner: This is in response to your letter dated April 24, 1992, on behalf Kaufman Footwear, requesting the tariff classification of boot bottoms under the Harmonized Tariff Schedule of the United States (HTSUS). A sample of the boot bottom incorporated into a completed boot was submitted for examination. FACTS: The articles under consideration are boot bottoms manufactured in Canada. The boot bottom is made of a unit molded rubber/plastic bottom which covers the top of the foot up to just below the ankle. The boot bottom will be manufactured into a completed boot by stitching a leather and textile shaft to the bottom. The boot has a removable textile liner which is held in place in the boot by hook-and-loop fasteners. ISSUE: What is the proper tariff classification of the boot bottom under the HTSUS? LAW AND ANALYSIS: The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes." Classification is based upon the condition of the articles at the time of importation. United States v. Citroen, 223 U.S. 407 (1911). As the boot bottoms are constructed of rubber/plastic, are waterproof and as imported do not cover the ankle, they are classified under subheading 6401.99, HTSUS, which provides for "Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes...." However, classification under the eight digit level is dependent upon whether or not the boot bottoms are designed for use without closures under subheading 6401.99.30, HTSUS, or with closures under subheading 6401.99.60, HTSUS. Although the sample submitted has a lace-up closure, the boot bottom could be completed equally well with a slip-on shaft which would not have any closure. The information provided does not state whether all of the boots will be manufactured with lace-up closures similar to the submitted sample. See, the letter to C.J. Tower from Kaufman dated January 21, 1992, stating that there will be a couple of styles of the boot which will have removable liners. Because we are unable to determine how the boot bottoms will be completed, General Rule of Interpretation 3(c) obliges us to classify the boot bottom under the heading which occurs last in numerical order. Therefore, the boot bottoms are classified under subheading 6401.99.60, HTSUS. Certain footwear originating in the territory of Canada and classifiable under subheading 6401.99.60, HTSUS, is eligible for duty-free treatment under subheading 9905.64.10, HTSUS. Subheading 9905.64.10, HTSUS, provides for "Footwear, consisting of an outer sole and an unfinished or incomplete upper, designed for use with boot liners (provided for in subheading 6401.99.60)." In this case, the boot bottoms which are classified under subheading 6401.99.60, HTSUS, meet all the requirements stated in subheading 9905.64.10, HTSUS. Therefore, they are eligible for duty-free treatment under this tariff provision. HOLDING: The boot bottoms are properly classified under subheading 6401.99.60, HTSUS, which provides for "Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes...Other footwear... 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...Other." The boot bottoms classified under subheading 6401.99.60, HTSUS, are eligible for duty-free treatment under subheading 9905.64.10, HTSUS, as "Footwear, consisting of an outer sole and an unfinished or incomplete upper, designed for use with boot liners (provided for in subheading 6401.99.60)." Sincerely, John Durant, Director Commercial Rulings Division