Boots, Hiking; Footwear, protective; T.D. 92-32 HRL 950680 modified

HQ 951581 April 23, 1992 CLA-2 CO:R:C:M 951581 DFC CATEGORY: Classification TARIFF NO.: 6404.19.20 Mr. Don H. Choi Vice President Top Line Manufacturing Co. Passaic Industrial Center Building lF, 90 Dayton Avenue Passaic, NJ 07055 RE: Boots, Hiking; Footwear, protective; T.D. 92-32 HRL 950680 modified Dear Mr. Choi: In Headquarters Ruling Letter (HRL) 950680 dated April 16, 1992, we advised you as to the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS), of certain hiking boots designated as item nos. WP-540, 540 and C- 57. Specifically, item nos. WP-540 and 540 were classified under subheading 6404.19.20, HTSUS, as protective footwear. Item no. C-57 was not considered to be protective, and consequently, was classified under subheading 6404.19.15, HTSUS. In reaching our decision on this matter we overlooked the effect of T.D. 92-32, on the classification of item nos. WP-540 and 540. As you will note from the attached copy of T.D. 92-32, in that document Customs takes the position that hiking boots with GORE-TEX liners are properly classifiable as protective footwear under subheading 6404.19.20, HTSUS, with duty at the rate of 37.5% ad valorem. However, the effective date of this determination has been delayed for 90 days from the date of this document which was March 24, 1992. Therefore, the delayed effective date of that T.D. applies to importations made prior to June 23, 1992. Inasmuch as item no. WP-54 with a waterproof liner is similar to the Vasque Voyager hiking boots with respect to its "protective" qualities, it is our position that T.D. 92-32 governs the effective date of the ruling set out in HRL 950680. Consequently, the "HOLDING" portion of HRL 950680 is amended by deleting the second paragraph thereunder and substituting the following paragraphs: HOLDING: Item no. 540 is dutiable at the rate of 37.5% ad valorem under subheading 6404.19.20, HTSUS. Since the classification of item no. WP-540 is governed by the result reached in T.D. 92-32, importations of this type of footwear, entered or withdrawn from warehouse, for consumption prior to June 23, 1992, will be dutiable at the rate of 10.5% ad valorem under subheading 6404.19.15, HTSUS. Thereafter, importations of this type of footwear will be dutiable at the rate of 37.5% ad valorem under subheading 6404.19.20, HTSUS. Sincerely, John Durant, Director Commercial Rulings Division