us-cbp-cross-rulings-hq-084287•HQ 084287: Tariff classification of a tricot/foam/vinyl boot liner
HQ 084287: Tariff classification of a tricot/foam/vinyl boot liner
us-cbp-cross-rulings-hq-084287HQ 084287: Tariff classification of a tricot/foam/vinyl boot linerGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 084287
July 21, 1989
CLA-2 CO:R:C:G 084287 DC
CATEGORY: Classification
TARIFF NO.: 6406.10.8040
Mr. Anthony Y. Kim
Vice President
Top Line Manufacturing Co.
Passaic Industrial Center/Building 1F
Dayton Avenue
Passaic, NJ 07055
RE: Tariff classification of a tricot/foam/vinyl boot liner
Dear Mr. Kim:
Your letter dated March 23, 1989, addressed to our New
York office concerning the tariff classification of a boot
liner produced in Korea, has been forwarded to this office for
a direct reply to you. A sample was submitted for examination.
FACTS:
The sample has a plastic bottom layer, a plastic heel
guard extending 7 inches up the back of the liner, and there is
a plastic piping creating a bordering around the top opening of
the liner. Also, there is a thick layer of foam padding
throughout the entire liner.
ISSUE:
Can the liner be considered footwear for tariff purposes?
Is the liner classifiable as part of an upper or as a part
of footwear?
-2-
LAW AND ANALYSIS:
We do not consider the liner to be footwear for tariff
purposes. The plastic bottom layer may indicate that the liner
can be used outside the boot. However, the great majority of
the external surface of the upper is of tricot and has
"whipcord" binding thread around the seam between the edges of
the "sole" and the "upper." In fact, all of the parts of the
liner are put together with this binding. Such binding would be
extremely vulnerable if used outside the boot.
Since the vinyl bottom will be in contact with the top of
the sole of the boot rather than the ground, it is not an
"outer sole" for tariff purposes. Explanatory Note (C) to
Chapter 64, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) provides in pertinent part that "[t]he term
'outer sole' as used in headings 64.01 to 64.05 means that part
of the footwear (other than an attached heel) which, when in
use, is in contact with the ground."
Inasmuch as the liner has a sole portion, it could be
argued that the liner is "more than" part of an upper and thus
classifiable under subheading 6406.99.1540, HTSUSA, as parts of
footwear, other, of other materials, of textile materials, of
man-made fibers, other or under subheading 6406.99.3060,
HTSUSA, if of rubber or plastics. However, Additional U.S.
Note 4 to Chapter 64, HTSUSA, provides in pertinent part that
"[f]ootwear uppers whether or not affixed to inner soles or
other sole components (but without outer soles) are to be
classified as footwear uppers in subheading 6406.10." Thus,
the presence of a sole portion does not preclude classification
of the liner as part of an upper.
In applying the HTSUSA, the Customs Service must follow
the terms of the statute. 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
relative section or chapter notes.
-3-
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.
We note that liners of man-made fibers are classifiable
under subheading 6406.10.8040, HTSUSA, while liners of plastics
are classifiable under subheading 6406.10.6000, HTSUSA. When
goods are prima facie, classifiable under two or more headings
or subheadings in the HTSUSA, classification must be determined
based on the sequential application of the principles set out
in GRI 3, HTSUSA, which reads as follows:
3. When, by application of Rule 2(b) or for any
other reason, goods are, prima facie, classi-
fiable 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 compo-
nent which gives them their essential
character, insofar as this criterion is appli-
cable.
GRI 3(b), HTSUSA, is relevant here because GRI 3(a),
HTSUSA, cannot be used in determining classification. The
Explanatory Notes for GRI 3(b), HTSUSA, state in pertinent part
as follows:
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,
its bulk, quantity, weight, or value, or by
the role of a constituent material in relation
to the use of the goods.
-4-
It should be noted that the cellular plastic foamed
material is covered on both sides with fabric. In this
instance a determination must be made as to whether this
combination is a textile or plastic in order to ascertain that
material which imparts the essential character to the boot
liner. The Explanatory Notes to Chapter 39, HTSUSA, relating
to plastics and textile combinations are relevant to such a
determination and read in pertinent part as follows:
. . . Otherwise, the classification of plastics and
textile combinations is essentially governed by Note 1(h) to
Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59.
The following products are also covered by this Chapter:
. . .
(d) plates, sheets and strip of cellular
plastics combined with textile fabrics,
felt or nonwovens where the textile is
present merely for reinforcing purposes.
In view of the foregoing,, the plastic and textile
combination is considered a textile for tariff purposes because
the fabric is present for more than reinforcing purposes.
Specifically, the fabric on the inside and bottom of the liner
makes it easier to place the foot therein and avoids any
sticking problems which the foamed plastic might cause. Also,
the fabric on the outside of the boot serves to retain the
shape of the liner and to protect the foamed material from
damage.
It is our position that the textile portion of the liner,
including the foamed plastic material, imparts the essential
character to the liner. Our rationale for this position is
that the textile portion which includes the foamed material
provides insulation for the liner and keeps the feet warm which
is the primary purpose of the liner. The role of the vinyl on
the bottom and back of the liner is clearly subordinate to the
textile portion.
HOLDING:
The boot liner is classifiable under subheading
6406.10.8040, HTSUSA, as parts of footwear, uppers and parts
thereof, other, other, of textile materials other than cotton,
of man-made fibers. The rate of duty for this provision is 9
percent ad valorem. The applicable textile category number is
669.
-5-
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 importation of this merchandise
to determine the current status of any import restrictions or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
cahill library 084287
6cc A.D. NY Seaport
1cc James Sheridan NY Seaport
1cc John Durant
1cc Legal Reference
DFCahill:ph:6/22/89
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