CLA-2 CO:R:C:M 089580 DWS
Mr. John Pellegrini
Ross & Hardies
529 Fifth Avenue
New York, NY 10017-4608
RE: Footwear; Formed Leather Upper; Leather Sock Liner; Simple
Assembly; Constructively Assembled
Dear Mr. Pellegrini:
This is in response to your letter of May 28, 1991, written
on behalf of the Timberland Company, concerning the
classification of certain footwear uppers and accompanying sock
liners under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The merchandise consists of womens' moccasin-type uppers
with two-eyelet closures. These leather uppers will be imported
with the same number of leather sock liners. The upper is both
front part and back part lasted and has an oblong-shaped opening
in the bottom, measuring approximately 3-3/8 inches in length and
5/8 inch in width. The sock liner runs from the back to midfoot
on the shoe when finished.
ISSUE:
What is the proper classification of the subject upper and
sock liner under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
You argue that the subject upper is not formed because the
upper and sock liner are not "constructively assembled".
Specifically, you have requested that the sock liner be
classified separately from the upper under subheading 6406.99.60,
HTSUSA, which provides for: "[p]arts of footwear; removable
insoles, heel cushions and similar articles; gaiters, leggings
and similar articles, and parts thereof: [o]ther: [o]f other
materials: [o]f leather." You also ask that the upper be
classified under subheading 6406.10.65, HTSUSA, which provides
for: "[u]ppers and parts thereof, other than stiffeners: [o]ther:
[o]f leather." This we cannot do.
U.S. Note 4 to Chapter 64, HTSUSA, provides in part the
following: "[p]rovisions for 'formed uppers' cover uppers, with
closed bottoms, which have been shaped by lasting, molding or
otherwise but not by simply closing at the bottom."
In HQ 088035, dated February 1, 1991, this office stated
that "[w]e consider the leather upper and the sock lining to be a
formed upper for the following reasons:
1. the upper and sock lining are constructively assembled
pursuant to GRI 2(a), HTSUSA;
2. the upper is both front part and back part lasted; and
3. since the upper and sock lining are constructively
assembled, we will treat the bottom as being closed."
Because the upper is fully lasted, it will be considered
"formed" if it is "constructively assembled".
GRI 2(a) provides that:
Any reference in a heading to an article shall be taken to
include a reference to that article incomplete or
unfinished, provided that, as entered, the incomplete or
unfinished article has the essential character of the
complete or finished article.
GRI 2(a) also applies to articles which are entered unassembled
or disassembled. As was stated in HQ 088483, "[t]he components
are clearly intended to be assembled together, and, with the
addition of other pieces, most importantly an outersole, will be
sold to consumers as finished footwear." Therefore, the sock
lining and upper, are deemed to be "constructively assembled" and
are classifiable together, not separately.
You argue that GRI 2(a) only contemplates simple assembly,
and, because of the complex shoe manufacturing operation, the
subject upper and sock liner cannot be "constructively
assembled". In understanding the language of GRI 2(a), the
Explanatory Notes may be utilized. The Explanatory Notes,
although not dispositive, are to be used to determine the proper
interpretation of the HTSUSA. 54 Fed. Reg. 35127, 35128
(August 23, 1989). Explanatory Note GR 2(a)(VII) (p.2) provides:
For the purposes of this Rule, "articles presented
unassembled or disassembled" means articles the components
of which are to be assembled either by means of simple
fixing devices (screws, nuts, bolts, etc.) or by riveting or
welding, for example, provided only simple assembly
operations are involved.
It is our position that the placing of the sock liner in the
upper is a "simple assembly" for classification purposes. You
claim that the manufacture of the shoe as a whole is not a simple
assembly, and that the attachment of the sock liner is just part
of the finishing process. We are not concerned with the entire
manufacture of the Timberland shoe. We are only concerned with
the complexity of attaching the sock liner to the upper,
regardless of when that operation occurs within the overall
process. We find that the attachment of the sock liner to the
upper is a "simple assembly", and both pieces are "constructively
assembled" for GRI 2(a) purposes.
Since the upper and the sock liner are "constructively
assembled", then we will treat the bottom of the upper as
completely closed. Therefore, according to HQ 088035, the upper
is formed.
HOLDING:
The subject upper and sock liner are classifiable under
subheading 6406.10.10, HTSUSA, which provides for: "[u]ppers and
parts thereof, other than stiffeners: [f]ormed uppers: [o]f
leather or composition leather: [f]or other persons." The
general, column one rate of duty is 10 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division