HQ 087200: Footwear for Scuba Diving and Other Watersports

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 087200

                         August 20, 1990

CLA-2 CO:R:C:G  087200 NLP

CATEGORY:  Classification

TARIFF NO.: 6404.19.35; 6405.20.90

Sheryl L. Williams, Controller
Deep See Products
18935 59th Avenue, N.E.
Arlington, WA.  98223

RE:  Footwear for Scuba Diving and Other Watersports

Dear Ms. Williams:

     This is in response to your letter dated April 17, 1990,
requesting the tariff classification of skin diving footwear
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).  Samples were submitted for examination.

FACTS:

     Sample "A" is an above the ankle boot and is approximately
eight inches high.  The boot has a stitched together upper of
neoprene rubber sandwiched between two layers of nylon and a
stitched-on sole which is composed of the same material as the
upper.  There is a full side zipper closure.  The boot is 90
percent by weight of rubber and 10 percent by weight of nylon.
Sample "B" is a slip-on boot, it is approximately 3 3/4 inches
high and it has the same composition and construction as the
above sample.

     These articles are manufactured in and imported from Taiwan
and are used primarily for skin diving and other water sports.

     The importer has stated that some of the skin diving boots
will have plastic bottoms and some will be sold without plastic
bottoms.

ISSUE:

     What is the tariff classification of the skin diving
footwear?









LAW AND ANALYSIS:

     Note 4(b) to Chapter 64, HTSUSA, provides that:

          (b) The constituent material of the outer sole shall
          be taken to be the material having the greatest surface
          area in contact with the ground, no account being taken
          of accessories or reinforcements such as spikes, bars,
          nails, protectors or similar attachments.

     If the boots will not have plastic bottoms attached, the
textile material will have the greatest contact with the ground
and will therefore comprise the outer sole.  As a result, this
boot will be classifiable in Heading 6405, HTSUSA, which
provides for other footwear.  However, if the boots have plastic
bottoms attached the nylon fabric on the bottom of the boot will
not be the outer sole of the finished item.  The plastic bottom
will have the greatest surface area in contact with the ground
and will form the outersole of the boots.   This boot will be
classifiable in Heading 6404, HTSUSA.

HOLDING:

     The skin diving boots without plastic soles are classifiable
in subheading 6405.20.90, HTSUSA, which provides for other
footwear, with uppers of textile materials, other.  The rate of
duty is 12.5 percent ad valorem.

     The skin diving boots with plastic soles are classifiable in
subheading 6404.19.35, HTSUSA, which provides for footwear with
outer soles of rubber or plastics, other, footwear with open
toes or open heels; footwear of the slip-on type, that is held to
the foot without the use of laces or buckles or other fasteners
...other, other.  The rate of duty is 37.5 percent ad valorem.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division