Protest 1101-94-100420; Footwear; Upper, external surface area
Active· CBP ruling HQ 956819· Issued 1994-11-15
Ruling text
HQ 956819
November 15, 1994
CLA-2 CO:R:C:M 956818 DFC
CATEGORY: Classification
TARIFF NO.: 6403.91.90
District Director of Customs
U.S. Customs Service
2nd & Chestnut Street
Room 102
Philadelphia, PA 19106-2999
RE: Protest 1101-94-100420; Footwear; Upper, external surface
area
Dear District Director:
This is in response to Protest 1101-94-100420 covering a
shipment of ladies footwear produced in Korea.
FACTS:
The footwear involved, described as "Bean Boots" styles "O-
Alphabet" and "O-Apprentice," were both entered under subheading
6403.91.90, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for footwear with outer soles of rubber,
plastics, leather or composition leather and uppers of leather,
for other persons.
The entry covering these boots was liquidated on May 6,
1994, under subheading 6402.91.50, HTSUS, which provides for
protective footwear with outer soles and uppers of rubber or
plastics. The protest was timely filed on July 19, 1994.
Protestant agrees that the "Bean Boot" described as style
"O-Apprentice" was properly liquidated by Customs under
subheading 6402.91.50, HTSUS. Consequently, the protest is
withdrawn as it relates to the "O-Apprentice." However,
protestant claims that style "O-Alphabet" is correctly classified
as entered.
ISSUE:
What is the constituent material which comprises the
greatest external surface area of the boot's upper (ESAU)?
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's]." In other words, classification is
governed first by the terms of the headings of the tariff and any
relative section or chapter notes.
The competing provisions read, as follows:
6402 Other footwear with outer soles and uppers of rubber or
plastics:
Other footwear:
6402.91 Covering the ankle:
* * *
Other:
6402.91.50 Footwear designed to be worn over,
or in lieu of, other footwear as a
protection against water, oil,
grease or chemicals or cold or
inclement weather. . . . . .
* * *
6403 Footwear with outer soles of rubber, plastics, leather
or composition leather and uppers of leather:
Other footwear:
6403.91 Covering the ankle:
Other:
6403.91.90 For other persons. . . . . .
Counsel for the protestant claims that style "O-Alphabet" is
correctly classified as originally entered and that the rate
advance was based on the physical examination of only one of the
items on the entry, viz., style "O-Apprentice." Further,
counsel has provided a sample of style "O-Alphabet" along with an
independent laboratory measurement of the external surface area
of the upper to substantiate the claim for classification as
leather footwear.
The decision by Customs to rate advance this merchandise was
based on classification information provided by a Customs Form
(CF) 6431. The reply on the CF 6431 involved one item ["O-
Apprentice"] which had an upper that by visual examination was
predominately rubber/plastic. We believe that the classification
information provided on the CF 6431 applies only to one style
since there is no reference to a second style ["O-Alphabet"] in
either the sender's remarks or in the reply by the NIS.
The laboratory report dated August 11, 1994, prepared by
Consumer Testing Laboratories, Inc., states that leather occupies
54.5% of the ESAU of style "O-Alphabet." Based on the
independent laboratory report and a visual examination of a
sample, it is our position that style "O-Alphabet" is properly
classified as leather footwear.
HOLDING:
Leather is the constituent material comprising the greatest
ESAU of style "O-Alphabet."
Style "O-Alphabet" is dutiable at the rate of 10% ad valorem
under subheading 6403.91.90, HTSUS.
The protest should be allowed. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, this decision,
together with the Customs Form 19, should be mailed by your
office to the protestant, through counsel, no later than 60 days
from the date of this letter. Any reliquidation of the entry in
accordance with the decision must be accomplished prior to
mailing of the decision. Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to
make the decision available to Customs personnel via the Customs
Rulings Module in ACS and the public via the Diskette
Subscription Service, Freedom of Information Act and other public
access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 956819, retrieved 2026-10-12T05:29:45Z, republished verbatim. This digest is informational; only CBP issues binding rulings.