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HQ 954479


September 23, 1993

CLA-2 CO:R:C:M 954479 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.20

W. Andrew Ryu
Top Line Manufacturing Co.
Passaic Industrial Center Building 1F,
Passaic, NJ 07055

RE: Footwear, protective; NYRL 885527 affirmed

Dear Mr. Ryu:

In a letter dated June 21, 1993, you asked that we review New York Ruling Letter (NYRL) 885527 dated May 6, 1993, in which you were advised that a boot, style C-39 TH, is protective footwear classifiable under subheading 6404.19.20, Harmonized Tariff Schedule of the United States (HTSUS), with duty at the rate of 37.5% ad valorem. A sample of the boot was submitted for examination.

FACTS:

The boot, style C-39 TH [same as style C-39 CD referred to in your inquiry], has a 7 inch textile shaft with a 1.25 inch high plastic collar. The outside of the tongue is labelled "Thinsulate." The boot has a rubber/plastic sole and a textile/rubber/plastic upper.

ISSUE:

Is Style C-39 TH considered protective footwear for tariff purposes?

LAW AND ANALYSIS:

You maintain that style C-39 TH is not classifiable under subheading 6404.19.20, HTSUS, as protective footwear for the following reasons:

1. [i]t appears that the New York office concluded that our boot is designed to be a protection against the cold merely because the thinsulate label is stitched on the upper. The New York office incorrectly assumed that the entire boot is insulated with thinsulate material and erroneously concluded that our boot is protective;

2. contrary to New York Office's assumption, the boots have thinsulate inserts only on the rubber bottom portion of the boot (see cut away). 3M, owner of thinsulate technology, allows you to use their thinsulate logo if the bottom portion contains thinsulate material. The minimum threshold is 200 gram thinsulate on the bottom portion. Our boots are constructed to meet this minimum threshold only; and

3. our boot is neither designed for protection against the cold nor is protection against the cold the principal purpose of this boot. As is apparent in the camouflage pattern, our boot is specially designed for hunters. This thinsulate material provides minimal warmth as hunting is done only during Fall and/or Spring seasons.

It is our opinion that style C-39 TH is protective footwear. The presence of "Thinsulate" in the boot is sufficient to make it designed to be a protection against cold weather even if it were not used in a substantial portion of the boot. Even in the absence of "Thinsulate", the boot would still be designed to be a protection against water due to the vulcanized construction rubber foot portion that should keep the wearer's feet completely dry when standing in water 3 inches deep. Further, the boot would be considered protective against cold weather due to the fleece-like lining in the foot portion and over the insole.

HOLDING:

Style 39-TH is dutiable at the rate of 37.5% ad valorem under subheading 6404.19.20, HTSUS.

NYRL 885527 dated May 6, 1993 is affirmed.

Sincerely,

John Durant, Director
Commercial Rulings Division


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