Classification of an approach wading shoe; heading 6404;textile upper; dynapel; synthetic leather
Active· CBP ruling HQ 961287· Issued 1998-07-22
Ruling text
HQ 961287
July 22, 1998
CLA-2 RR:CR:TE 961287 RH
CATEGORY: Classification
TARIFF NO.: 6404.19.9030
Mr. G.S. Middleton
Assistant Manager, Customs & Trade
L.L. Bean, Inc.
Freeport, Maine 04033
RE: Classification of an approach wading shoe; heading 6404;
textile upper; dynapel;
synthetic leather
Dear Mr. Middleton:
This is in reply to your letters of November 12, 1997 and
November 18, 1997, requesting a ruling on the classification of
an "Approach Wading Shoe" number BG30.
You submitted a sample of the left shoe to aid us in our
determination.
FACTS:
The sample shoe has a rubber bottom/sole. The upper is a
combination of synthetic leather, commercially known as "Dynapel
Hoosier" and woven nylon. The shoe has two small perforated
grommets on the instep which allow water to pass freely between
the inside and outside.
The shoes are intended to be worn by fly fisherman primarily for
wading in streams and rivers and are valued at greater than $12
per pair.
Dynapel hoosier is made of nylon fibers interlaced similarly to
natural fibers and has polyurethane in the substrate for strength
and abrasion resistance. You describe the further manufacturing
of that material as follows:
The textile is cut into sheets sized to accommodate tanning
machinery drums. During the "wet phase" of coloring some
acrylics are added to the drums with the sheets. This
acrylic coats/surrounds the nylon fibers in the substrate
(as opposed to coating the surface of the material). This
process is done to make the substrate material more water
resistant and breathable, which is also done in some cases
with natural leather to achieve the same results. The
strands of nylon giving the suede appearance are still
pronounced.
- 2 -
During the next phase water is removed by vacuuming through
a flat screen press. The press portion of this process
flattens to some extent the nylon fibers making them
inconsistent in length. After drying, a "finish" is added
to the surface of the substrate. This finish consists of
acrylic and some unspecified binding materials which as a
whole constitute approximately 1% of the material at the
time they are added. The purpose of this finish is only to
firm-up the nylon fibers which are now of inconsistent
length due to the aforementioned drying process. The fibers
need to be firm in preparation for the last process,
buffing.
The buffing process, however, removes nearly all of the
acrylics and binders added as the "finish"such that less
than 1% of their original amount remains. The inconsistent
fiber lengths are "cut" during buffing to a uniform surface.
After this buffing, there are no significant"plastics" on
the external surface; certainly none which can be seen with
the naked eye.
You contend that the shoe is classifiable under subheading
6404.19.9030 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
ISSUE:
Whether the approach wading shoe is classifiable in heading 6404,
HTSUSA, as footwear with outer soles of rubber or plastics and
uppers of textile materials?
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with the
General Rules of Interpretation (GRI). GRI 1 provides that the
classification of goods shall be determined according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI may then
be applied. Heading 6404, HTSUSA, encompasses, in part, footwear
with outer soles of rubber and uppers of textile materials,
valued over $12 per pair.
The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System, which represent the official
interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI.
- 3 -
Among other merchandise, chapter 64, HTSUSA, covers footwear,
gaiters and the like, and parts of such articles. Concerning the
composition of materials which form footwear, note 3(a) to
chapter 64 reads:
(a) the terms "rubber" and "plastics" include woven fabrics
or other textile products with an external layer of
rubber or plastics being visible to the naked eye; for
the purpose of this provision, no account should be
taken of any resulting change of color;
With respect to uppers which consist of two or more materials,
like the shoe in this case, note 4(a) to chapter 64 states that:
(a) The material of the upper shall be taken to be the
constituent material having the greatest external surface
area, no account being taken of accessories or
reinforcements such as ankle patches, edging, ornamentation,
buckles, tabs, eyelet stays or similar attachments;
The EN to chapter 64, HTSUSA, indicate that the constituent
material of the outer sole and of the upper determines
classification in headings 6401 to 6405. In this case, the outer
sole of the wading shoe is constructed of rubber and the upper is
constructed of dynapel hoosier (synthetic leather) and woven
nylon.
In Headquarters Ruling Letter (HQ) 083633, dated May 1, 1989,
Customs was confronted with the classification of a child's
lammy suede slip-on dress pump. The upper of that shoe was
constructed of plastic with a lammy suede material approximately
1¬ inches wide and 4« inches long. An examination of the lammy
suede material revealed that none of the fibers of the underlying
textile fabric protruded through the brushed plastic layer which
formed the eternal surface of the upper. We held that "[b]ecause
none of the fibers of the lammy suede strip protrude through the
plastic surface coating, the lammy suede in this case is
considered to be a plastic material for purposes of
classification."
The dynapel hoosier material in this case has significant amounts
of textile fibers that are exposed to the surface and only trace
elements of plastics, or residue left after brushing are present.
Using the rationale in HQ 083633, we find that the fibers of the
dynapel hoosier material protrude through the plastic surface
coating and the shoe is, therefore, classifiable under subheading
6404.19.9030, HTSUSA, as men's footwear with outer soles of
rubber or plastics and uppers of textile materials, valued over
$12 per pair.
- 4 -
HOLDING:
The Approach Wading Shoe, number BG30, is classifiable under
subheading 6404.19.9030, HTSUSA, which provides for men's
footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of textile materials, valued over
$12 per pair. They are dutiable at the general column one rate
at 11.2 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 961287, retrieved 2026-10-12T05:32:40Z, republished verbatim. This digest is informational; only CBP issues binding rulings.