CLA-2 CO:R:C:M 953600 DFC
Ms. Catherine D. Delany
Columbia Shipping, Inc.
201 Hangar Road
Avoca, Pa 18641
RE: Upper, plastic boot, partial; Footwear, parts; HRL 085178
Dear Ms. Delany:
In a letter dated February 4, 1993, on behalf of Columbia
Footwear Corporation of Hazelton, Pa, you inquired as to the
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of a footwear upper which will
be produced in Taiwan and/or China. A sample was submitted for
examination.
FACTS:
The merchandise involved is the shaft portion of a child's
cold weather plastic boot upper which has a textile fleece liner
and a separately sewn-on textile insole bottom permanently
stitched into it. The entire article is about 7-1/2 inches in
height with the plastic faced shaft portion present as an extra
layer for about the top 5 inches of it. There is a 2 inch wide
plastic "Velcro" strap closure sewn onto the back of the plastic
shaft, and the textile fleece liner extends about 1/2 inch above
the top of the shaft, forming a topline trim.
ISSUE:
Does the article qualify as a "composite good" within the
purview of GRI 3(b), HTSUSA?
Is this article classifiable under subheading 6406.10.60,
HTSUSA, as part of an unformed upper of rubber or plastics or is
it classifiable under subheading 6406.10.9040, HTSUSA, as part of
an unformed upper of textile materials (assumed to be of man-
made fibers)?
-2-
LAW AND ANALYSIS:
Classification of goods under the HTSUSA 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 or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's taken in order]." In other words,
classification is governed first by the terms of the headings of
the tariff and any relative section or chapter notes.
We do not consider the sample to be a "formed upper" because
the "forming" caused by the stitchout to the relatively flexible
textile insole is not very fixed, and because only about half of
the "upper" as it will be in the finished boot, is present.
GRI 2(b), HTSUSA, provides in part that "[t]he
classification of goods consisting of more than one material or
substance shall be according to the principles of Rule 3."
GRI 3, HTSUSA, reads in pertinent part as follows:
3. When by application of Rule 2(b) or for any other
reason, goods are prima facie classifiable under two or
more headings, classification shall be effected as
follows:
(a) The heading which provides the most specific
description shall be preferred to headings
providing a more general description. However,
when two or more headings each refer to part only
of the materials or substances contained in mixed
or composite goods. . . those headings are to be
regarded as equally specific in relation to those
goods, even if one of them gives a more complete
or precise description of the goods.
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale 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.
-3-
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to the HTSUSA, although not dispositive,
should be looked to for the proper interpretation of the HTSUSA.
See, 54 FR 35128 (August 23, 1989). EN (IX) to GRI 3(b), at page
4, reads as follows:
(IX) For the purposes of this Rule, composite goods made up
of different components shall be taken to mean not only
those in which the components are attached to each
other to form a practically inseparable whole but also
those with separable components, provided these
components are adapted one to the other and are
mutually complementary and that together they form a
whole which would not normally be offered for sale in
separate parts.
In Headquarters Ruling Letter (HRL) 085178 dated October 20,
1989, Customs held that when separate components including a
partial plastic boot shaft upper and a removable textile boot
liner were imported together, they did not qualify as "composite
goods" because it is doubtful that the shaft and liner "form a
whole which would not normally be offered for sale in separate
parts." Liners for boots are often imported separately by makers
and some types are sold separately to consumers as replacements
for liners that have worn out. In this case the liner and boot
shaft were separately classified under their appropriate HTSUSA
subheadings.
With respect to the instant sample, a plastic boot upper
shaft and a complete textile liner are permanently stitched
together to form a unit. Further, the liner is not of a type
that is normally sold separately to consumers as a replacement
liner. Consequently, it is our opinion that the article is a
"composite good' within the purview of GRI 3(b), HTSUSA.
The textile portion and the plastic portion of the footwear
upper part are prima facie classifiable under separate
subheadings of the tariff schedule which describe only a portion
of the materials in the article as a whole. Following GRI 3(a),
HTSUSA, subheadings 6406.10.60, HTSUSA, and 6406.10.9040, HTSUSA,
are regarded as equally specific which requires application of
GRI 3(b), HTSUSA, supra, governing the classification of
composite goods.
-4-
Composite goods are classifiable as if they consisted of the
component which gives them their essential character. EN VIII to
GRI 3(b), at 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 materials or component, its bulk, quantity,
weight or value, or by the role of a constituent
material in relation to the use of the goods.
It is our opinion that the textile liner imparts the
essential character to the article. Our rational for this
opinion is that the textile liner provides both comfort and, due
to the fleece, substantial warmth, which is essential in a
child's winter boot. Also, the textile liner predominates in
terms of "bulk, quantity, weight or value."
You have also asked as to what the classification would be
if the "sole" portion of the liner were omitted from the sample.
In that case, we would not consider the textile liner as giving
the article its essential character. Application of the
essential character test in this situation results in the
conclusion that neither the textile portion nor the plastic
portion of the article gives it its essential character.
Consequently, classification under subheading 6406.10.9040,
HTSUSA, is appropriate following GRI 3(c), HTSUSA, which provides
that "[w]hen goods cannot be classified by reference to 3(a) or
3(b), they shall be classified under the heading which occurs
last in numerical order among those which equally merit
consideration.
HOLDING:
The partial boot upper with a permanently stitched-in
textile liner (with or without a stitched-on textile bottom) is
classifiable under subheading 6406.10.9040, HTSUSA, which
provides for parts of footwear, uppers and parts thereof, other
than stiffeners, other, other, of textile materials other than
cotton, of man-made fibers. The applicable rate of duty for this
provision is 9% ad valorem. The applicable textile category is
669.
-5-
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota category
requirements applicable to the subject merchandise may be
affected. Since part categories are the result of international
bilateral agreements which are subject to frequent renegotiations
and changes, to obtain the most current information available, we
suggest you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels, an issuance of
the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to the importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division