H333417

H333417 May 8, 2025 OT:RR:CTF:FTM H333417 PJG/JMV CATEGORY: Classification; Origin TARIFF NO.: 6401.92.90 Mr. Robert G. Rinehart DJM Footwear Inc. Tamboril Industrial Park, Carretera Santiago Tomaboril, KM5 Santiago, 5100 Dominican Republic RE: Tariff Classification and Eligibility for Preferential Tariff Treatment under the Dominican Republic-Central America-United States Free Trade Agreement (“DRCAFTA”) of Waterproof Rubber Boots for Women Dear Mr. Rinehart: This letter is in response to your correspondence, dated June 29, 2023, requesting a binding ruling on behalf of Hunter Boots USA (“Hunter Boots” or “requestor”), concerning the tariff classification of Hunter-brand waterproof rubber boots for women and their eligibility for preferential tariff treatment under the Dominican Republic-Central America-United States Free Trade Agreement (“DR-CAFTA”). Your request, submitted as an electronic ruling request, was forwarded to this office from the National Commodity Specialist Division (“NCSD”) for a response. The requestor asked that certain information submitted in connection with this request be treated as confidential. Inasmuch as this request conforms to the requirements of 19 C.F.R. § 177.2(b)(7), the request for confidentiality is approved. Specifically, the information contained within brackets in this decision will not be released to the public and will be withheld from the published version of this decision. FACTS: The facts are based on the June 29, 2023 ruling request and associated materials submitted with the ruling request, consisting of photographs, a cost breakdown sheet, and a letter containing the manufacturing processes for the boots, requestor’s position with respect to the tariff classification of the merchandise, and requestor’s analysis of the DR-CAFTA eligibility. The product at issue is identified as Hunter Original Tall WFT1000RMA. It is a women’s waterproof, close-toed, lined, rubber boot that covers the ankle bone and extends to mid-calf, but does not reach the knee. The boot is constructed of a rubber upper and outer sole and a polyester lining. Each boot upper is also accessorized with a metal buckle. The requestor asserts that the boots should be classified in subheading 6401.92.9060, Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”), which provides for “Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: Other footwear: Covering the ankle but not covering the knee: Other: Other: Other.” The requestor also avers that the boots qualify for preferential tariff treatment under the DR-CAFTA. The requestor provided a costed bill of materials, which lists each of the inputs and components involved in the manufacture of the subject merchandise, the country of origin, tariff classification, and per-unit cost for each of those components. The requestor also provided costs related to labor, overhead, and profit. The following was provided, in relevant part: Upper Components: Part Name Material Classification Country of Cost per unit Description Origin Leg Upper 1.3 - 1.4 mm 4001.99.60 Originating $[***] FSC Rubber Vamp 1.3 - 1.4 mm 4001.99.60 Originating $[***] FSC Rubber Back Counter 1.3 - 1.4 mm 4001.99.60 Originating $[***] FSC Rubber Toe Cap 1.1 - 1.2 mm 4001.99.60 Originating $[***] FSC Rubber Back Stay 1.1 - 1.2 mm 4001.99.60 Originating $[***] FSC Rubber Heel Stay 1.1 - 1.2 mm 4001.99.60 Originating $[***] FSC Rubber Top Binding 2.0 mm, 4001.99.60 Originating $[***] width 10 mm Calender FSC Rubber Foxing 1.1-1.2mm, 4001.99.60 Originating $[***] width 20 mm FSC Rubber 2 Buckle Strap 0.6+CVS+0.6 4001.99.60 Originating $[***] FSC RUBBER Buckle Patch 0.6+CVS+0.6 4001.99.60 Originating $[***] FSC RUBBER Hunter (front) FSC Rubber 4001.99.60 Originating $[***] Logo Logo Lacquer 1x Dipping, Not provided Originating $[***] and Spray Lining Components: Part Name Material Classification Country of Cost per unit Description Origin Leg/Vamp Lining 0.4 mm FSC 4001.99.60 Originating $[***] Rubber Rubber Leg/Vamp Lining Polyester 6006.32.00 Originating $[***] Sock Thread Polyester 5401.10.10 Originating $[***] Hardware Components: Part Name Material Classification Country of Cost per unit Description Origin Upper Strap Metal 8308.90.60 Non-originating $[***] Buckle Upper Strap Rivet Metal 8308.20.60 Non-originating $[***] Logo Components: Part Name Material Classification Country of Cost per unit Description Origin Outsole Logo FSC Rubber 4016.99.60 Originating $[***] Bottom Components: Part Name Material Classification Country of Cost per unit Description Origin Outsole Calendar 4001.99.60 Originating $[***] FSC Rubber 3 Heel Piece Molded FSC 4001.99.60 Originating $[***] Rubber Sock Liner Latex, 6406.90.60 Non-Originating $[***] Polyester, and Logo Filler 3.5 mm FSC 4001.99.60 Originating $[***] Rubber Packaging: Part Name Material Classification Country of Cost per unit Description Origin Inner Box HUNBXHO01 4819.20.90 Non-Originating $[***] Hunter Care Card 92mmX92mm Not provided Non-Originating $[***] Outer Carton Not provided 4819.20.90 Originating $[***] Clapboard Not provided Not provided Originating $[***] Cardboard Filler Plat Top Card 4819.20.90 Originating $[***] Board Filler Sealing Tape for 40 mm for 5806.20.00 Originating $[***] Last Last Sealing Tape for 60 mm for 5806.20.00 Originating $[***] Production Packing Sealing Tape for 60 mm for 5806.20.00 Originating $[***] AQL Packing Tissue Tissue paper 4823.20.00 Originating $[***] Labels: Part Name Material Classification Country of Cost per unit Description Origin Paper Pictogram Not provided Originating $[***] Composition Label (3 x 2 Label cm) Outsole Size Size ID in UK Not provided Originating $[***] Marking Sticker / EU / US Label Box End Orig.Tall 4911.99.80 Non-Originating $[***] Color + Size 7.5 x 4 cm Warranty Seal Hunter 4908.10.00 Non-Originating $[***] Internal Heat Transfer 4 Outer Carton 15 x 10 cm 4911.99.60 Non-Originating $[***] Label Security Label Not provided Not provided Non-Originating $[***] Glue/Cement: Part Name Material Classification Country of Cost per unit Description Origin Cement Cement 3506.99.60 Originating $[***] Cleaning: Part Name Material Classification Country of Cost per unit Description Origin Gasoline Gasoline 2710.19.90 Originating $[***] The manufacturing process in the Dominican Republic is described as follows: 1. The rubber component is imported into the Dominican Republic from [***]. 2. The rubber is mixed with chemicals purchased in [***] or [***], to prepare the rubber for further processing. 3. The rubber material is processed through several calendaring machines of different sizes. The machines use hard pressure rollers to finish and smooth the rubber into sheets. Different size rollers are used to obtain the texture and the desired finish. 4. The rubber sheets are cut into pieces by a press cutting machine. 5. The rubber outer sole is formed by pressing the rubber in a heated mold. 6. The polyester knit fabric is cut and stitched to create the lining. 7. The lining is mounted in a last and glue is applied. 8. The rubber cut pieces of the boot are mounted on the last and cemented with the lining on a rotary assembly line. The rubber pieces applied in the line: a. Leg Upper b. Vamp c. Back Counter d. Rubber Toe Cap e. Backstay f. Heel Stay g. Top Binding h. Foxing i. Buckle Strap j. Buckle Patch 5 k. Logo l. Leg/Vamp Lining Rubber m. Outsole logo n. Outsole o. Heel Piece p. Filler 9. Lacquer finish oil is sprayed on the boot. 10. Boot is put in the oven to be vulcanized. 11. Boot is removed from the last after vulcanization. 12. Boot is put in the finishing/packing line. Below is the list of finishing items. a. Heat transfer label b. Insole c. Tags d. Cardboard supports e. Wrapping paper f. Size label g. Adhesive labels h. Shoe box i. Carton box 13. Bo

1. Tariff classification of the subject women’s boots Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) 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. The 2025 HTSUS provisions under consideration are as follows: 6401 Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: 6401.10.00 Footwear incorporating a protective metal toe-cap 6 

 Other footwear: 6401.92 Covering the ankle but not covering the knee: 6401.92.30 Ski-boots and snowboard boots Other: 6401.92.60 Having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined 6401.92.90 Other Note 3 to Chapter 64, HTSUS, provides in relevant part as follows: For the purposes of this chapter: (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 purposes of this provision, no account should be taken of any resulting change of color; and * * * Note 4 to Chapter 64, HTSUS, provides as follows: Subject to note 3 to this chapter: (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 patche