CLA-2 CO:R:C:M 956410 DFC
Ms. Tracey Ann Ehme
A.W. Fenton Inc.
P.O. Box 36064
Columbus, OH 43236-0614
RE: Zipper, boot; Boot zipper; Slide fasteners; Fasteners,
slide; Composite goods; Essential character
Dear Ms. Ehme:
In a letter dated May 9, 1994, on behalf of Rocky Shoes &
Boots Co., you requested a ruling as to the tariff classification
under the Harmonized Tariff Schedule of the United States
(HTSUS), of boot zippers to be produced in the Dominican
Republic. You have also asked for a country of origin marking
ruling. A separate response will be sent to you regarding the
proper marking of the merchandise. A sample was submitted for
examination.
FACTS:
The sample submitted consists of two zippers with slides,
sewn to leather plackets, with velcro closures and two shoe
laces. Each zipper placket measures approximately 7-1/2 inches
in length and 2-1/4 inches in width. There are eight eyelets
spaced along the sides of the plackets to accommodate the shoe
laces. You state that the merchandise will be packed in a
plastic bag for retail sale. Apparently, they will be placed in
laced boots to allow use of the zippers in place of the laces.
It is your position that this merchandise is properly
classifiable under subheading 9607.19.00, HTSUS, which provides
for slide fasteners and parts thereof, slide fasteners, other.
ISSUE:
Whether the zippers and the shoe laces imported together
constitute composite goods for tariff purposes.
What is the tariff classification of the merchandise?
LAW AND 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 or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's]." In other words, classification is
governed first by the terms of the headings of the tariff and any
relative section or chapter notes.
We will deal first with the issue of whether the zippers and
the shoe laces imported together constitute composite goods for
tariff purposes. GRI 3, HTSUS, which is relevant to a
determination of this issue 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, . .
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 zippers and shoe laces [cordage] imported together are
prima facie classifiable under heading 9607, HTSUS, which
provides for slide fasteners or under heading 5609, HTSUS, which
provides articles of cordage.
The Harmonized Commodity Description and Coding System
Explanatory Notes to the HTSUS (EN), although not dispositive,
should be looked to for the proper interpretation of the HTSUS.
See T.D. 89-80, 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.
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:
[t]he 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.
It is our opinion that the essential character of the zipper
and shoe lace combinations is clearly imparted by the zippers.
The zippers certainly predominate over the shoe laces in bulk,
weight and value. Further, in use the zippers are the primary
closure for the boots.
In view of the foregoing, it is our position that the
zippers and shoe laces constitute composite goods classifiable
under heading 9607, HTSUS, which provides for slide fasteners and
parts thereof, slide fasteners. If fitted with chain scoops of
metal, classification under subheading 9607.11.00, HTSUS, would
be appropriate. If fitted with chain scoops of plastic,
classification under subheading 9607.19.00, HTSUS, would be
appropriate. The General column 1 rate of duty applicable for
both provisions is 15% ad valorem. Merchandise classifiable
under subheadings 9607.11.00 or 9607.19.00 HTSUS, is entitled to
duty-free treatment under the Generalized System of Preferences,
if otherwise qualified.
HOLDING:
The zippers and shoe laces imported together constitute
composite goods classifiable under heading 9607, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division