Request for Further for Review of Protest No. 2904-95-100190,timely filed July 27, 1995
Active· CBP ruling HQ 958453· Issued 1996-03-04
Ruling text
HQ 958453
March 4, 1996
CLA-2 RR:TC:TE CAB 958453
CATEGORY: Classification
TARIFF NO.: 6404.19.20
Port Director
U.S. Customs Service
Federal Building, Rm. 198
511 NW Broadway
Portland, OR 97209
RE: Request for Further for Review of Protest No. 2904-95-100190,
timely filed July 27, 1995
Dear Port Director:
This is regarding an application for further review of a
protest timely filed by George. S. Bush Co., on behalf of Liberty
Organization Inc, on July 27, 1995. The merchandise at issue is
men's footwear. No sample was submitted for examination.
FACTS:
There are marked discrepancies involving the protestant's
description of the footwear at issue on the International
Footwear Association Form (IFA), dated November 22, 1989, and an
undated Footwear Worksheet also submitted by the protestant. The
IFA describes the footwear as having an upper external surface,
excluding accessories and reinforcements, of 85 percent textile
and 15 percent rubber and/or plastics. The Footwear Worksheet
describes the subject footwear as 15 percent textile and 85
percent rubber and/or plastics. The protestant also submitted
literature which describes the subject footwear, referred to as
the Everest as:
Designed for high altitude and technical ice climbing, the
Everest surrounds the foot with 13mm+ of Aveolite foam
insulation. The boot is made from a thin layer of P-bax
nylon with 5 mm+ Aveolite laminated to the inside of the
shell. Three1-1/2" Velcro straps, two in the front and one
in the rear...Full carbon-fiber shanks and P-bax midsoles
provide a rigid sole..The integral supergaiter is made from
Gore-tex and Cordura nylon, and is lined with Aveolite. A
2" high-friction rubber rand protects and seals the lower
part of the gaiter. Close cropped Vibram soles with toe and
heel lips accommodate clip-on crampons
and ski mountaineering bindings. The inner boot is the K2
Aveolite with 7 mm of insulation and molder thermoplastic
sole.
In a letter dated December 5, 1994, an employee of the
protestant's company, stated that the Gore-tex fabric described
in the literature has been replaced with coated nylon. However,
the description literature continues to describe the Everest boot
as possessing Gore-tex fabric.
The protestant claims the merchandise is properly
classifiable in subheading 6402.19.90 of the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), which provides
for other footwear with outer soles and uppers of rubber or
plastics. Customs liquidated the merchandise in subheading
6404.19.20, HTSUSA, which provides for footwear with outer soles
of rubber, plastics, leather or composition leather and uppers of
textile materials.
ISSUE:
What is the proper tariff classification of the merchandise
at issue?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA 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. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
Heading 6402, HTSUSA, is the provision for other footwear
with outer soles and uppers of rubber or plastics. Heading 6404,
HTSUSA, is the provision for footwear with outer soles of rubber,
plastics, leather or composition leather and upper of textile
materials. The protestant claims that the subject merchandise is
classifiable under Heading 6402, HTSUSA. However, the protestant
has not submitted a sample to Customs Headquarters to
substantiate his claim. Moreover, the protestant has presented
Customs with contradictory information concerning the description
of the footwear.
Given the fact that there are distinct discrepancies
concerning the protestant's description of the merchandise at
issue and no sample was presented to Customs Headquarters, this
office is of the opinion that the protestant failed to
substantiate his claim that the subject merchandise is
classifiable under Heading 6402, HTSUSA. Therefore, the subject
merchandise remains classified under Heading 6404, HTSUSA.
HOLDING:
Based on the foregoing, the subject footwear is classifiable
in subheading 6404.19.20, which provides for footwear with outer
soles of rubber, plastics, leather or composition leather and
uppers of textile materials.
The protest should be denied and a copy of this ruling
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action.
In accordance with Section 3(A)(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
protestant, 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 made the decision available to Customs
personnel via the Customs Ruling Module in ACS and the public via
the Diskette Subscription Service, Freedom of Information Act and
other public access channels.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division
Source: rulings.cbp.gov — ruling 958453, retrieved 2026-10-12T05:30:49Z, republished verbatim. This digest is informational; only CBP issues binding rulings.