H334880

H334880 May 8, 2025 OT:RR:CTF:FTM/VSP H334880 PJG/JMV CATEGORY: Classification; Origin TARIFF NO.: 6401.92.90 Ms. Elise Shibles Sandler, Travis & Rosenberg PA 414 Jackson Street San Francisco, California 94111 RE: Tariff Classification and Eligibility for Preferential Tariff Treatment under the Dominican Republic-Central America-United States Free Trade Agreement (“DRCAFTA”) of Rubber Boots Dear Ms. Shibles: This letter is in response to your correspondence, dated September 15, 2023, requesting a binding ruling on behalf of DJM Footwear (“DJM” or “Requestor”), concerning the tariff classification of one style of women’s rubber boots (Style XWAB102) and the eligibility of the product 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, we are granting your request for confidential treatment with respect to the identified value-related information contained within one attachment submitted with your ruling request. The specified information 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 ruling request and associated materials submitted with the ruling request, including photographs, a description of the manufacturing process, and a description of your position regarding the tariff classification of the merchandise and its DR- CAFTA eligibility. The product at issue is identified as Style XWAB102. The subject footwear are waterproof, close-toed, lined, boots that cover the ankle bone, but do not extend to mid-calf or reach the knee. The boots do not incorporate a metal toe-cap and the soles and uppers are not composed of poly(vinyl chloride). Further, the boots are described as having an external surface area of the upper comprised of “approximately 85%” rubber and “approximately 15%” textile. 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.” They also explain that the boots qualify for preferential tariff treatment under the DR-CAFTA. The Requestor describes the manufacturing process in the Dominican Republic as follows: • The rubber base (rubber block) is imported into the Dominican Republic and mixed with other chemicals of various origin; • The rubber and chemical mixture is processed through several calendaring machines, during which hard pressure rollers smooth the rubber into sheets and obtain the desired texture and finish on the rubber; • Rubber sheets are cut into pieces by a press cutting machine; • Rubber outsoles are pressed and formed in a heated mold; • Non-CAFTA-DR neoprene fabric is cut to shape and sewn to create a sock lining; • The sock lining is mounted in a last and cement glue is applied; • Rubber pieces including quarter or vamp reinforcement, backstay or heel reinforcement insole, vamp, outer sole, back shaft strip, top edge, lower foxing edge and logo, are mounted and cemented in the last with the lining on a rotary assembly line; • Lacquer finish oil is sprayed on the boot and it is placed in an oven to be vulcanized; • After vulcanization, the boot is removed from the last; • Heat transfer labels, insole, tags, size labels, adhesive labels are applied and boots are packaged ready to be shipped. According to the ruling request, the manufacturer produces the boot upper, bottom, and lining, which are then manufactured into the final boot. The requester asserts that the boot upper and lining are classified under subheading, 6406.10 HTSUS, and the boot bottom is classified under subheading 6406.90, HTSUS. The requester 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 2 classification, and per-unit cost of each of those components. The requester also provided costs related to labor, overhead, and profit. The following was provided, in relevant part: Upper Components: Part Classification Country of Origin Cost per unit Rubber 1.35mm for upper 4002.99.00 Non-Originating $[***] 30mm binding for collar 6003.30.60 Non-Originating $[***] 20mm nylon webbing with 8mm 5806.32.20 Non-Originating $[***] silver membrane for heel webbing 20mm nylon webbing with 8mm 5806.32.20 Non-Originating $[***] silver membrane for front webbing Shaft logo 4016.99.60 Non-Originating $[***] Lining size logo heat label 4908.10.00 Non-Originating $[***] Shaft lining logo heat label 4908.10.00 Non-Originating $[***] Heel logo 4016.99.60 Non-Originating $[***] Mold rubber heel kick logo 4016.99.60 Non-Originating $[***] Thread 5401.10.00 Non-Originating $[***] Oil 2710.19.90 Non-Originating $[***] Cement 3506.99.00 Non-Originating $[***] Labor, overhead and profit to form n/a Dominican Republic $[***] upper Bottom Components: Part Classification Country of Origin Cost per unit Rubber for outsole 4002.99.00 Non-Originating $[***] Rubber board for midsole 4002.99.00 Non-Originating $[***] 3 Nonwoven for insole board 5603.93.00 Non-Originating $[***] reinforcement Labor, overhead and profit to form n/a Dominican Republic $[***] bottom Lining Components: Part Classification Country of Origin Cost per unit Nylon jersey for shaft up 6006.32.00 Non-Originating $[***] Nylon jersey for shaft down 6006.32.00 Non-Originating $[***] Nylon jersey for bottom insole 6006.32.00 Non-Originating $[***] Mesh for sockline cover 5407.72.00 Non-Originating $[***] Labor, overhead and profit to form n/a Dominican Republic $[***] lining Packing Material & Other: Part Classification Country of Origin Cost per unit Rubber for foxing 4002.99.00 Non-Originating $[***] Mold EVA sockliner for insole 6406.90.30 Non-Originating $[***] Inner box 4819.20.90 Non-Originating $[***] Carton 4819.20.90 Non-Originating $[***] Sticker 4911.99.80 Non-Originating $[***] Inner box label 4911.99.80 Non-Originating $[***] Outer carton label 4911.99.80 Non-Originating $[***] Box end label 4911.99.80 Non-Originating $[***] Micro-Pak 3812.20.00 Non-Originating $[***] 4 Shoe insert 4823.90.86 Non-Originating $[***] Packing paper 4804.39.40 Non-Originating $[***] Additional Labor, Overhead, Profit n/a Dominican Republic $[***] ISSUES: (1) What is the tariff classification of the subject waterproof rubber boots? (2) Are the subject waterproof rubber boots eligible for preferential tariff treatment under the DR-CAFTA? LAW AND ANALYSIS: 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,

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 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 5 

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 purpose 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 patches,