January 10, 2007 CBP Bulletin Notice on Certain Footwear Boot Bottom
In the January 10, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 3), CBP published a notice proposing to revoke one classification ruling as follows:
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Proposed revocation of ruling; proposed revocation of treatment. CBP is proposing to revoke one ruling on the classification of certain protective footwear from China. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed ruling revocation, or any party involved with a substantially identical transaction, should advise CBP by February 9, 2007, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
In addition, CBP states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Certain Footwear Boot Bottom. The merchandise is described as a one-piece molded rubber/plastic boot bottom, designated as ''No. WJ01.'' The item is commonly referred to as a ''Bean boot'' bottom. This item does not cover the ankle and is commonly imported into the United States where a ''collar'' of various heights and materials is attached thereby finishing the item for sale to retail customers. A hole of approximately 1-1/4 inch by approximately 3/16 inch has been punched out of the heel area of the outer sole thereby rendering the item non-waterproof in its imported condition.
CBP is proposing to issue HQ W968301 in order to revoke NY L83296, and reclassify the subject merchandise under 6402.99.20 as "other footwear with outer soles and uppers of rubber or plastics: footwear designed to be worn over or in lieu of other footwear as protection against water, oil, grease or chemicals or cold or inclement weather" rather than under 6402.99.18, as "footwear with outer soles and uppers of rubber or plastics, not ''sports footwear''; not covering the ankle; having uppers of which over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band; and is not designed to be a protection against water, oil or cold or inclement weather."
CBP's initial analysis held the view that because the hole rendered the item non- waterproof it would not be classified as protective footwear. CBP has changed its view based on the determination that the hole in the bottom of the sole is irrelevant. CBP now takes the position that the imported article is an unfinished article that bears the essential character of the finished product and therefore should be classified as if it were finished, and results in the classification as protective footwear.
proposed: 6402.99.20, 37.5% ; current: 6402.99.18, 6%
January 10, 2007, CBP Bulletin (Vol. 10, No. 3) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/