H329045

HQ H329045 April 12, 2023 OT:RR:CTF:VS H329045 AMW CATEGORY: Classification Sandra Tovar CST, Inc. 500 Westpark Drive Suite 230 Peachtree City, GA 30269 RE: Tariff Classification and DR-CAFTA Preference Eligibility of Waterproof Rubber Boots for Children Dear Ms. Tovar: This is in response to your correspondence, dated November 21, 2022, in which you request a ruling on the tariff classification of Hunter-brand rubber children’s boots and the eligibility of the product for preferential tariff treatment under the Dominican Republic-Central America-United States Free Trade Agreement (“DR-CAFTA”). You indicate the merchandise will be imported through the Port of Chicago. Your request, submitted as an electronic ruling request, was forwarded to this office from the National Commodity Specialist Division for response. FACTS: The facts are based on your November 21, 2022, ruling request as well as follow-up information submitted to this office on February 19, 2023, March 15, 2023, March 27, 2023, and April 5, 2023. The product at issue, style KFT5094RMA, referred to as the “Pink Fizz” model of child’s waterproof boot, is composed of a rubber sole and rubber upper. The merchandise is a closed-toe boot that extends to the mid-calf, covering the ankle but falling below the knee. The boot is constructed from a molded upper and outer sole made from rubber and is lined with a polyester textile. You assert that the boots should be classified under subheading 6401.92.9060, Harmonized Tariff Schedule of the United States (“HTSUS”), 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.” You state that the boot will be manufactured at an unrelated facility in the Dominican Republic and imported through the Port of Chicago. In support of your request, you have provided a bill of materials, which lists each of the inputs and components involved in the manufacture of the subject merchandise as well as the country of origin, tariff classification, and per-unit cost for such components. Material Classification Country of Origin Cost per unit  Rubber – used for quarter and vamp 4002.99.00 Guatemala $1.297  Cement 3506.99.00 Dominican Republic $0.373  Thread 5401.10.00 China $0.103  Vamp lining – polyester knit 6006.32.00 China $0.577  Vamp reinforcement – rubber 4002.99.00 Guatemala $0.015  Quarter reinforcement – rubber 4002.99.00 Guatemala $0.017  Backstay reinforcement – rubber 4002.99.00 Guatemala $0.019  Insole 6406.90.30 China $0.258  Outsole – rubber 4002.99.00 Dominican Republic $1.792  Midsole – rubber 4002.99.00 Dominican Republic $0.210  Waterproof midsole 4002.99.00 Dominican Republic $0.297  Lacquer Not provided Dominican Republic $0.231  Latex glue 3505.00.00 Guatemala $0.254  Shalf logo 4016.99.60 Dominican Republic $0.187  Outsole logo 4016.99.60 Dominican Republic $0.062  Sock logo 4908.10.00 China $0.072  Lining label 4908.10.00 China $0.052  Oil 2710.19.90 Dominican Republic $0.495  Inner Box (packaging)` 4819.20.90 China $0.309  Carton (packaging) 4819.20.90 Dominican Republic $0.626  UCC Label 4908.90.00 China $0.124  Packing tissue paper 4823.20.00 Dominican Republic $0.189  Box label 4911.99.80 China $0.062  UPC label 4911.99.80 China $0.003  Hang tag 4821.10.40 China $0.078  Seal tape 5806.20.00 Dominican Republic $0.011  Micro-Pak 3812.20.00 Dominican Republic $0.053  Outsole Size Marking Sticker Not provided Dominican Republic $0.012  Clapboard Not provided Dominican Republic $0.042  Cardboard 4819.20.90 Dominican Republic $0.042   Based on the information provided, you report that the total value of materials, per unit, produced within DR-CAFTA countries is $6.224. The amount of materials, per unit, produced outside of DR-CAFTA is $1.636. You report that the total adjusted value of each unit is $11.35. You describe the manufacturing process as follows: The rubber base, consisting of rubber block, is imported to the Dominican Republic from Guatemala; The rubber is mixed with other chemicals purchased from China or locally in the Dominican Republic, to prepare the rubber for further processing; The rubber material is processed through several calendaring machines of varying sizes. The machines utilize hard pressure rollers to smooth the rubber into sheets as well as to obtain the desired texture and finish; Rubber sheets are cut into pieces by an operated press cutting machine; Rubber outsoles are pressed and formed in a heated mold; Chinese-origin polyester fabric is cut and stitched to create the sock lining; The sock lining is mounted in a last and cement glue is applied; Rubber pieces are mounted and cemented in the last with the lining on a rotary assembly line. The following rubber pieces are applied in the line: quarter or vamp reinforcement, backstay or heel reinforcement, midsole, vamp, outer sole, back shaft strip, top edge, lower foxing edge, and logo; Lacquer finish oil is sprayed on the boot; The boot is placed in an oven to be vulcanized; The boot is removed from the last after vulcanization; The boot is placed in the finishing and packing line. The following components are added at this point: heat transfer labels, insole, tags, cardboards, wrapping papers, size labels, adhesive labels, shoe box, and carton box; The boots, now complete and packaged, are stored and ready to be shipped. ISSUE: Whether the rubber children’s boots are properly classified under subheading 6401.92.9060, Harmonized Tariff Schedule of the United States (“HTSUS”). Whether the rubber children’s boots are eligible for preferential tariff treatment under DR-CAFTA. LAW AND ANALYSIS: Classification Classification under the 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 GRIs may then be applied. Chapter 64, HTSUS, covers footwear, gaiters, and the like, and parts of such articles. Classification of footwear is essentially based upon the composition of the outer soles and uppers. The composition of the outer sole and upper is determined in accordance with note 4(a) and (b), Chapter 64, which provides that: Subject to note 3 to this Chapter: 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 constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. Here, the shoe is a waterproof rubber boot for children that extends to the mid-calf. The greatest external surface area of the upper is composed of rubber. Likewise, the outer sole is composed of rubber. Based on the information provided, we agree that the boots are properly classified under subheading 6401.92.9060, HTSUS, 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.” Eligibility for DR-CAFT

ClassificationClassification under the 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 GRIs may then be applied. Chapter 64, HTSUS, covers footwear, gaiters, and the like, and parts of such articles. Classification of footwear is essentially based upon the composition of the outer soles and uppers. The composition of the outer sole and upper is determined in accordance with note 4(a) and (b), Chapter 64, which provides that:Subject to note 3 to this Chapter: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 constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.Here, the shoe is a waterproof rubber boot for children that extends to the mid-calf. The greatest external surface area of the upper is composed of rubber. Likewise, the outer sole is composed of rubber. Based on the information provided, we agree that the boots are properly classified under subheading 6401.92.9060, HTSUS, 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.”Eligibility for D