HQ 086578: Footwear Upper

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 086578

                         March 26, 1990

CLA-2 CO:R:C:G 086578  WAW

CATEGORY:  Classification

TARIFF NO.:  6406.10.8015

Ms. G.M. Columbe
A.N. Deringer, Inc.
30 West Service Road
Champlain, N.Y. 12919-9703

RE:  Footwear Upper

Dear Mr. Columbe:

     This ruling is in response to your letter, dated January 26,
1990, concerning the tariff classification of footwear parts
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).  A sample of the merchandise was submitted
along with your request.

FACTS:

     The sample article is described as a part of an unformed
upper of footwear which consists of a combination of plastic and
textile materials.  The plastic and/or rubber component
encircles the upper portion of a shoe and varies in height from
approximately 1 inch to 3-1/2 inches.  The textile portion lines
the inside of the shoe and extends over the plastic component to
form a narrow padded collar.  The textile portion is
approximately 3 inches in height.  There is a textile shoe lace
which loops in and out around the circumference of the plastic
component and is tied in a bow at the front of the shoe.  This
sample article will be imported from Canada.

ISSUE:

     Whether the sample article is classifiable as a part of an
unformed upper of rubber and/or plastics under subheading
6406.10.60, HTSUSA, or as a part of an unformed upper of textile
materials under subheading 6406.10.80, HTSUSA?

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.

GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.  In the instant
case, we find no headings within the nomenclature whose terms
would specifically include the sample merchandise.  In addition,
the merchandise is not covered by any Legal Notes, at either the
Section or Chapter level.  GRI 1 is, therefore, inconclusive, and
the remaining GRI's, taken in order, are used.

     Composite goods are classified by reference to GRI's 2 and
3.  Under GRI 2, any reference to a material or an article made
of a material includes goods made wholly or in part of that
material.  GRI 2(b), HTSUSA, provides in pertinent part that
"[t]he classification of goods consisting of more than one
material or substance shall be according to the principles of GRI
3."

     GRI 3, HTSUSA, provides in pertinent part:

     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 or to part only of the items
          in a set put up for retail sale, 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.

     Since the textile portion and the plastic portion of the
footwear part both fall under separate subheadings in the tariff
schedule which describe only a portion of the materials in the
entire article, the subheadings are to be regarded as equally
specific under GRI 3(a).  Therefore, GRI 3(a) fails in
establishing classification, and GRI 3(b) becomes applicable.

     GRI 3(b) states in pertinent part:

     (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), [which requires that
     goods be classified, if possible, under the more
     specific of the competing provisions], 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 Explanatory Notes constitute the official interpretation
of the tariff at the international level.  Explanatory Note VIII
to GRI 3(b) states that:

     (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
     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.

     Two subheadings are applicable for classification purposes;
each referring to one of the principal components of the footwear
part.  The first is subheading 6406.10.60, HTSUSA, which provides
for parts of footwear, which are parts of footwear uppers which
are less than formed uppers; which are of rubber or plastic
material.  The second is subheading 6406.10.80, HTSUSA, which
provides for parts of footwear, which are parts of footwear
uppers which are less than formed uppers; which are of textile
materials.

     In the instant case, we are of the opinion that the textile
component imparts the essential character to the sample footwear
part.  The textile interior lining and the textile topline collar
of the shoe are both important components of the article.  It is
our position that although the lining does not constitute the
external surface of the shoe, it forms an integral part of the
unfinished footwear upper.  The textile component, when combined
with the textile shoe lace, is larger than the plastic
component.  In addition, the textile portion greatly enhances the
marketability of the article.  Thus, it is our view that the
article is a composite good made up of both plastic and textile
materials which should be classified as a part of an unformed
upper of textile materials.

HOLDING:

     Based on the foregoing analysis, it is Customs position that
the sample part of footwear is classifiable under subheading
6406.10.8015, HTSUSA, which provides for parts of footwear;
Uppers and parts thereof, other than stiffeners: Other: Other:
Other. . .Uppers of which less than 50 percent of the external
surface area (including any leather, rubber or plastics
accessories or reinforcements such as mentioned in note 4(a) to
this chapter) is textile materials.  The applicable rate of duty
for articles included in this subheading is 9 percent ad valorem.
Articles classifiable under this subheading which have originated
from Canada may be entitled to preferential treatment under the
United States-Canada Free Trade Agreement upon compliance with
all applicable regulations.

                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division