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HQ 081746


December 1, 1988

CLA-2:CO:R:C:G 081746 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.20

Mr. R. W. Foster
Hodgman, Inc.
1750 Orchard Road
Montgomery, Il. 60538

RE: Classification of men's wading boots

Dear Mr. Foster:

This is in reference to your letter of December 1, 1987, requesting the tariff classification of certain footwear from Korea under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The footwear at issue is two different types of waterproof wading boots which are designed and sold to fishermen so they can stay dry while wading in streams or ocean surf. The first style (your stock #13931) is a men"s "Brighton" 2-ply chest wader of molded and vulcanized construction. This style has permanently attached rubber boots which are approximately 11 inches high. The external surface of the upper starting above the rubber boot shafts consists of a nylon fabric bonded onto a fully vulcanized rubber shell.

The second style (your stock #13425) is a men's "Wadewell" 3-ply hip wader of molded and vulcanized construction. This style has a permanently attached 10 inch high rubber boot. Above the boot the external surface of the upper consists almost entirely of a canvas material bonded to a rubber backing. It is fully lined with a textile fabric.

ISSUE

Whether the wading boots at issue are classifiable as athletic footwear.

LAW AND ANALYSIS:

Athletic footwear is provided for in subheading 6404.11, HTSUSA, as footwear with outer soles of rubber with uppers of textile material; sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like.

Additional U.S. Note 2 of Chapter 64 states: "For the purpose of this chapter, the term tennis shoes, basketball shoes, gym shoes, training shoes and the like covers athletic footwear other than sports footwear (as defined in subheading note 1 above) whether or not principally used for such athletic games or purposes".

The wading boots at issue would not be considered athletic shoes under the HTSUS as they are not ejusdem generis to the shoes listed in Additional U.S. Note 2 to Chapter 64. The shoes listed in this note are shoes used in athletic games or activities requiring physical strength, agility , or stamina. Fishing does not require any special degree of strength, agility, or stamina from its participants. Therefore, footwear designed for use while fishing is not included in the term athletic footwear.

Neither of the boot styles at issue can be classified under heading 6401 as waterproof footwear of rubber because they have predominately textile uppers.

HOLDING:

Both styles of footwear at issue are classifiable under subheading 6404.19.20, HTSUSA, which provides for footwear with outer soles of rubber and uppers of textile materials, 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, for men. The rate of duty is 37.5 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 will replace the TSUS 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

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