CLA-2 CO:R:C:M 089764 DWS
Mr. John Pellegrini
Ross & Hardies
529 Fifth Avenue
New York, NY 10017-4608
RE: Footwear; Unformed Leather Upper; Leather Sock Liner
Dear Mr. Pellegrini:
This is in response to your letter of May 20, 1991, written
on behalf of the Timberland Company, concerning the
classification of a footwear upper and sock liner under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The subject leather footwear upper is a four eyelet chukka
boot for women which will be imported with a leather sock liner.
The upper consists of a leather vamp and quarters. The upper is
front part lasted, however, it is not back part lasted. It has
two holes in the bottom; an oblong hole in the heel measuring 3
1/4 inches in length and 3/4 inch in width; and a circular hole
with a diameter of 5/16 inch in the instep. The sock liner is
made of the same leather as the upper and it has sponge,
rubber/plastic cushioning. It will cover the interior bottom of
the finished shoe from the heel to mid-foot.
ISSUE:
What is the proper classification of the subject upper and
sock lining, imported together, 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 chapter
or section notes.
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."
Pursuant to the guidelines in HQ 088035, the subject upper
is not formed. It is not formed because it has not been back
part lasted.
You have requested that the subject sock liner be classified
separately from the upper, specifically 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." This we cannot do. As ruled in
HQ 088035, the separate sock lining and upper are constructively
assembled pursuant to GRI 2(a).
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, dated March 19,
1991, "[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, which are
imported together, are deemed to be constructively assembled and
are classifiable together, not separately.
HOLDING:
The leather upper and leather sock liner are classifiable
under subheading 6406.10.65, HTSUSA, which provides for:
"[u]ppers and parts thereof, other than stiffeners: [o]ther: [o]f
leather." Because the merchandise is manufactured in the
Dominican Republic, it will be entitled to duty free entry under
the Generalized System of Preferences. Your samples are being
returned under separate cover.
Sincerely,
John Durant, Director
Commercial Rulings Division