United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 HQ Rulings > HQ 959705 - HQ 959800 > HQ 959736

Previous Ruling Next Ruling
HQ 959736




March 26, 1997

CLA-2 RR:TC:TE 959736 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.30; 6403.91.60; 6403.91.90

Mr. Charles Wagner
9401 Audubon Road
Chanhassen, Minnesota 55317-9410

RE: Safari Boots of Buffalo or Kudu Hide; U.S. Note 1(a) to Chapter 64; Welt Footwear

Dear Mr. Wagner:

This letter is in response to your request of August 16, 1996, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of various styles of imported safari boots to be made in Zimbabwe. A brochure containing sketched representations and descriptions of the boots was submitted with your request.

FACTS:

The sketches and descriptive advertising indicate that four styles of lace-up, over-the-ankle boots in "The Courteney Collection," specifically identified as the "Selous," the "Pioneer," the "Scout," and the "Safari," have certain common characteristics. Each of four styles of boot is said to be hand-made with a double stitched welt, with uppers composed of leather (either buffalo hide or kudu suede), with rubber tire grip outer soles, and with full bellows tongues. Some styles will feature an impala skin collar and speed lacing. The boots are said to be designed specifically for use on the African veld (open grassland). The boots will be available in ladies' sizes 3 to 8, and in men's sizes 4 to 13, including half sizes. -2-

ISSUE:

Whether the boots meet the tariff definition of "welt footwear."

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.

Chapter 64, HTSUS, covers footwear, gaiters and the like, and parts of such articles. Additional U.S. Note 1(a) to chapter 64, HTSUS, states that "For the purposes of this chapter: The term "welt footwear" means footwear constructed with a welt, which extends around the edge of the tread portion of the sole, and in which the welt and shoe upper are sewed to a lip on the surface of the insole, and the outsole of which is sewed or cemented to the welt."

The EN to chapter 64 indicate that the constituent material of the outer sole and of the upper, determines classification in headings 6401 to 6405. Heading 6403, HTSUS, applies to "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather." At the six digit level, subheading 6403.91, HTSUS, provides for "Other footwear: Covering the ankle." At the eight digit level, subheading 6403.91.30, HTSUSA, provides for "Welt footwear."

Based upon the submitted sketches and descriptions, particularly those which point out the presence of a "Double Stitched Welt" extending around the edge of the tread portion of the sole, the four styles of boots satisfy the definition of the term "welt footwear," and are classified in subheading 6403.91.30, HTSUSA, the provision for "Footwear with outer soles of rubber...and uppers of leather: Other footwear: Covering the ankle: Welt footwear." -3-

HOLDING:

The four styles of "Courteney Collection" boots, identified as the "Selous," the "Pioneer," the "Scout," and the "Safari," are properly classified in subheading 6403.91.30, HTSUSA, the provision for "Footwear with outer soles of rubber...and uppers of leather: Other footwear: Covering the ankle: Welt footwear." The general column one rate of duty is 5 percent ad valorem.

However, if upon importation it is determined that the boots fail to meet the tariff definition of "welt footwear," the boots, if American size 8-1/2 or larger, will be classified in subheading 6403.91.60, HTSUSA, which provides for "Footwear with outer soles of rubber...and uppers of leather: Other footwear: Covering the ankle: Other: For men, youths and boys."

If the boots fail to meet the tariff definition of "welt footwear," and are American size 8 or smaller, the boots will be classified in subheading 6403.91.90, HTSUSA, the provision for "Footwear with outer soles of rubber...and uppers of leather: Other footwear: Covering the ankle: Other: For other persons."

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: