Footwear; Boot bottoms, rubber/plastics; GRI 3(c); United States v. Citroen; HRL 951722; HRL 084361 modified

HQ 957726 May 22, 1995 CLA-2 R:C:M DFC CATEGORY: Classification TARIFF NO.: 6401.99.60 Mr. Charles Di Prinzio A.N. Deringer, Inc. 30 West Service Road Champlain, New York 1219-9703 RE: Footwear; Boot bottoms, rubber/plastics; GRI 3(c); United States v. Citroen; HRL 951722; HRL 084361 modified Dear Mr. Di Prinzio: This is in reference to Headquarters Ruling Letter (HRL) 084361 issued to you on June 21, 1989, concerning, in part, the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS), of a rubber/plastic boot bottom labelled 6700/6300. We have reviewed that ruling and determined that it is in error. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1))) as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub L. 103-182, 107 Stat. 2057), notice of the proposed modification of HRL 084361 was published on April 12, 1995, in the CUSTOMS BULLETIN, Volume 29, Number 15. FACTS: Bottom 6700/6300 is not of the over-the-ankle type. It resembles the "Rubber Ducky" bottom. Bottom 6700 will have a polyurethane upper stitched to it after importation into the United States which will make it about 6-1/2 inches high. Bottom 6300 will have a leather and textile upper which will overlay the bottom but not increase its height. It is to be noted that both bottoms are the same and as imported do not have a closure. In HRL 084361 Customs ruled in part, that boot bottom 6700/6300 is classifiable under subheading 6401.99.30, 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 for use without closures. The applicable rate of duty for this provision is 25% ad valorem. ISSUE: Is the boot bottom in its condition as imported designed for use without closures and classifiable under subheading 6401.99.30, HTSUS, or is it designed for use with closures and classifiable under subheading 6401.99.60, HTSUS? LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRID 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 Grid]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes. Classification of merchandise is based upon its condition as imported. United States v. Citroen, 223 U.S. 407 (1911). As the subject boot bottom is constructed of rubber/plastics, is waterproof and as imported does not cover the ankle, it is classifiable 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, other footwear, other. See HRL 951722 dated August 6, 1992, which concerned the same issue. However, classification to the eight digit level is dependent upon whether or not the boot bottom is designed for use without closures under subheading 6401.99.30, HTSUS, or with closures under subheading 6401.99.60, HTSUS. Inasmuch as we are unable to determine whether boot bottom 6700/6300 is designed for use without closures or with closures, GRID 3(c), HTSUS, mandates classification of the boot bottom under subheading 6401.99.60, HTSUS, as " . . . the heading which occurs last in numerical order among those which equally merit consideration." HOLDING: Bottom 6700/6300 is classifiable 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 applicable rate of duty for this provision is 37.5% ad valorem. Accordingly, HRL 084361 is modified to reflect the correct classification of boot bottom 6700/6300. In accordance with 19 U.S.C. 1625(c)(1) this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN. Publication of rulings or decisions pursuant 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)). Sincerely, John Durant, Director Commercial Rulings Division