CLA-2: CO:R:C:M 957548
Ms. Leah M. Poudrier
Weissenfels, Inc.
44 Amaral Street
East Providence, R.I. 02915
RE: Footwear; parts of footwear; Shoe spikes; Essential
character; composite goods; HRL 955987; U.S v.
Willoughby Camera Stores; Gallagher & Ascher v. U.S.; HRL
087541 revoked
Dear Ms. Poudrier:
This is in reference to Headquarters Ruling Letter (HRL)
087541 issued to you on October 11, 1990, concerning the tariff
classification under the Harmonized Tariff Schedule of the United
States (HTSUS), of certain shoe spikes produced in Italy. We
have reviewed that ruling issued in response to your letter of
June 5, 1990, and find that it is in error. Pursuant to section
625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1), as amended
by section 623 of Title VI(Customs Modernization) of the North
American Free Trade Agreement Implementation Act (Pub. L. 103-
182, 107 Stat. 2057), (hereinafter section 625), notice of the
proposed revocation of DD 898471 was published February 15, 1995,
in the Customs Bulletin, Volume 29, Number 7.
FACTS:
The merchandise involved is a pair of removable shoe spikes
that are designed to provide traction to shoes on ice or snow.
The metal studs are 3/16 inch thick and are riveted to a fluted
rubber pad that serves as a partial outer sole. The rubber pad
is somewhat triangular in shape with a base that is 3 inches wide
and 2-1/2 inches long. The small end of the pad, which faces the
wearer's shoe, splits into two rubber strips that wrap around the
back of the shoe to hold the shoe spikes in place. The strips
are approximately 1/2 inch wide and 8 inches long. They
interlock by means of a rubber rivet which allows the spike to
be adjusted in length to wrap around the wearer's shoe. The top
of the pad has a 2-1/4 inch wide slot which is designed to be
stretched over the toe of the wearer's shoe. The spikes are
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designed to be positioned under the ball of the wearer's foot.
In Headquarters Ruling Letter (HRL) 087541 Customs held that
the subject merchandise is classifiable under subheading
6406.99.90, HTSUS, which provides for parts of footwear, other,
of other materials, other.
ISSUE:
Are the shoe spikes considered parts of footwear for tariff
purposes?
LAND ANALYSIS:
Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section of chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's]."
In HRL 087541, we stated that the shoe spikes do not have an
upper with an applied sole. Therefore, they cannot be classified
as footwear. This is inaccurate because classification under
headings 6401 through 6405, HTSUS, does not require that footwear
have an applied sole with the exception of certain textile
footwear. See Note 1(a) to Chapter 64, HTSUS.
SHOE SPIKES ARE NOT PARTS OF FOOTWEAR
Heading 6406, HTSUS, provides as follows:
Parts of footwear (including uppers whether or not
attached to soles other than outer soles); removable
insoles, heel cushions and similar articles; gaiters,
leggings and similar articles, and parts thereof.
Additional U.S. Rule of Interpretation 1(c), HTSUS, provides
as follows:
1. In the absence of special language or context which
otherwise requires--
(C) a provision for parts of an article cover products
solely or principally used as a part of such articles
but does not prevail over a specific provision for such
part or accessory[.]"
In the case of United States v. Willoughby Camera Stores,
Inc., CCPA 322, 324, T.D. 46851 (1933), the court stated that
"[i]t is a well-established rule that a part' of an article is
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something necessary to the completion of that article. It is an
integral, constituent, or component part, without which the
article to which it is to be joined, could not function as such
article."
This so-called "rule of essentiality" is not controlling in
all cases. It has been held that a device my be a part of an
article even though its use is optional and the article will
function without it, where the device is dedicated for use upon
the article, and, once installed, the article will not operated
without it. See e.g., Gallagher & Ascher Company v. United
States, 52 CCPA 11, C.A.D. 849 (1964).
The shoe spikes are complete and independent articles of
commerce. Although worn over shoes, they are not integral,
constituent, or component parts, without which the underlying
shoes could not function as footwear. The shoe spike are
optional articles for use with footwear. Therefore, they are not
parts of footwear for tariff purposes.
In HRL 955987 dated June 30, 1994, Customs stated that
"[t]he term accessory' is not defined either in the text of the
HTSUS or in the Harmonized Commodity Description and Coding
System Explanatory Notes. However, an accessary, while
identifiable as being intended solely or principally for use with
a specific article, is generally not necessary to enable a good
with which it is used to fulfill its intended function.
Accessories are of secondary importance, not essential in and of
themselves. However, they must somehow contribute to the
effectiveness of the principal article, they must facilitate its
use or handling, widen its range of uses, or improve its
operation."
In view of the foregoing, it is our position that the
subject shoe spikes are "accessories" because:
1. they are intended to be used solely with footwear;
2. they are not necessary to enable the footwear with
which they are used to fulfill its intended function;
and
3. they are not essential in and of themselves, but do
contribute to the effectiveness of the footwear in that
they improve its performance [traction] on ice.
SHOE SPIKES ARE CLASSIFIABLE UNDER HEADING 7326,
HTSUS.
Inasmuch as shoe spikes made of metal and rubber are
composite goods, their classification is governed by GRI 3(b),
HTSUS, which reads, as follows:
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3. When, by application of rule 2(b) or for any other
reason, goods are prima facie, classifiable under tow
or more headings, classification shall be effected as
follows:
(b) Mixtures, composite goods consisting of different
materials or made up of different components . . .
which cannot be classified by reference to 3(a),
Shall be classified as if they consisted of the
material or component which gives them their
essential character, insofar as this criterion is
applicable.
The shoe spikes are prima facie classifiable under
subheading 4016.99.05, HTSUS, as other articles of vulcanized
rubber other than hard rubber, other, household articles not
elsewhere specified or included; or under subheading 4015.90.00,
HTSUS, as articles apparel and clothing accessories of vulcanized
rubber other than hard rubber; other, or under subheading
7326.90.85, HTSUS, as other articles of iron or steel, other,
other, other.
Composite goods are classifiable as if they consisted of the
material or component which gives them their essential character.
EN VIII to GRI 3(b), as page 4, reads as follows:
(VIII) The factor which determines essential character
will vary as between different kinds of goods.
It may, for example, be determined by the nature
Of the material or component, its bulk, quantity,
weight or value, or by the role of a constituent
material in relation to the use of the goods.
The rubber portion of the shoe spikes exceeds the metal
spikes in terms of bulk, weight, and probably value, However,
the metal spikes perform a crucial function in providing
traction for shoes on ice and snow. Thus, we are unable to
determine whether the metal spikes or the rubber portion of the
shoe spikes imparts the essential character thereto.
Consequently, following GRI 3(c), HTSUS, classification under
subheading 7326.90.85, HTSUS, is appropriate as " . . . the
heading which occurs last in numerical order among those which
equally merit consideration."
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HOLDING:
The shoe spikes are dutiable at the rate of 5.1% ad valorem
under subheading 7326.90.85, HTSUS.
HRL 087541 is hereby revoked. In accordance with section
625, this ruling will become effective 60 days after its
publication in the Customs Bulletin. Publication of rulings or
decisions pursuant to section 625 does not constitute a change of
practice or position in accordance with section 177.10(c)(1),
Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division