April 4, 2007 CBP Bulletin Notice on Certain Protective Footwear Boot Bottom
In the April 4, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No.15), CBP published a notice revoking one classification ruling as follows:
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Revocation of ruling; revocation of treatment. CBP is revoking a ruling on the classification of certain protective footwear from China. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after June 3, 2007.
Certain protective 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 U.S. 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 issuing HQ W968301 in order to revoke NY L83296, and reclassify the subject merchandise under 6402.99.33 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."
(Note the subheading in the proposed ruling was 6402.99.20 but is now changed to 6402.99.33 because a new version of the 2007 HTSUS has come into effect.)
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.
new: 6402.99.33, 37.5% ; previous: 6402.99.18, 6%
(See ITT's Online Archives or 01/16/07 news, (Ref: 07011645), for BP summary of proposed HQ W968301.)
April 4, 2007, CBP Bulletin (Vol. 41, No. 15) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/