HQ 955705: Footwear, w/removable liners; Boot liners; Sets; NYRL 892915; HRL's 953219,086055,952170

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 955705

                         March 1, 1994 


CLA-2  CO:R:C:M  955705 DFC 

CATEGORY:  Classification 

TARIFF NO.:  6402.91.7030;  6406.10.9040 

Erik D. Weiss, Esq. 
Grunfeld, Desiderio, Lebowitz & Silverman 
245 Park Avenue 
New York, NY 10167-0002 

RE:  Footwear, w/removable liners;  Boot liners;  Sets;  NYRL
     892915;  HRL's 953219,086055,952170  

Dear Mr. Weiss:

     This is in reference to your letter dated December 6, 1993,
to the Area Director of Customs in New York, on behalf of E.S.
Originals, Inc., concerning the tariff classification under the
Harmonized Tariff Schedule of the United States (HTSUS), of a 
set consisting of a man's athletic shoe, a removable textile
liner or "bootie" and a replacement liner or "bootie."  Your
letter, together with the samples submitted, have been referred
to this office for a response.  

FACTS: 

     The sample, identified as style MM 229-X is a man's high-
top, lace-up athletic shoe "frame" [shoe without a liner]  with a
unit-molded plastic sole and a plastic upper.  The sole does not
overlap the upper by enough for the shoe to have a foxing-like
band.  The shoe will be imported with two removable textile
bootie-like liners of different colors, with applied textile
soles. In addition to a narrow, textile topline trim on the shoe,
the external surface area of the shoe upper (ESAU) will also be
textile where the bootie shows above the topline and the tongue,
and where it shows through the three cutouts in the lateral side
of the upper.  It is our observation that the textile will
comprise at least 10% of the ESAU.  This will be true even when
the round plastic circle on the front at the top of one of the
booties is included as accessories or reinforcements.  



     
ISSUE:

     1.   What is the classification of style MM 229-X imported
          with one liner? 
 
     2.   What is the classification of style MM 229-X imported
          with two liners

     3.   What is the classification of each liner, if imported
          separately?

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 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.

                           Question 1 

     In New York Ruling Letter 892915 dated December 30, 1993,
addressed to you, Customs held that style MM 229-X imported with
one liner is classifiable, assuming that it will be valued over
$3 but not over $6.60 per pair, under subheading 6402.91.70,
HTSUS, which provides for other footwear with outer soles and
uppers of rubber or plastics, covering the ankle, not having
uppers of which over 90 percent of the ESAU is rubber or
plastics, other, other, valued over $3 but not over $6.50/pair. 

                           Question 2 

     In Headquarters Ruling Letter (HRL) 953219 dated February 9,
1993, Customs ruled that similar footwear [shoe frames] imported
with two or more pairs of liners is classifiable as a set under
subheadings 6403.91.60, HTSUS, if the constituent material of the
upper is leather or under subheading 6404.11.90, HTSUS, if the
constituent material of the upper is textile.                    
     
     Following HRL 953219, it is our opinion that style  MM 229-
X imported with two liners constitutes a set classifiable under
subheading 6402.91.70, HTSUS. 









                           Question 3 

     Additional U.S. Rule of Interpretation 1(c), HTSUS, which is
germane here reads in pertinent part, as follows:  

     1.   In the absence of special language or context which
          otherwise requires-- 
 
          (a)  a tariff classification controlled by use (other
               than actual use) is to be determined in accordance
               with the use in the United States at, or
               immediately prior to, the date of importation, of
               goods of that class or kind to which the imported
               goods belong, and the controlling use is the
               principal use; 

               *                     *                   * 

          (c)  a provision for parts of an article covers
               products solely or principally used as a part of
               such articles but a provision for "parts' or
               "parts and accessories" shall not prevail over a
               specific provision for such part or accessory. . .
                    
     The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to the HTSUS, although not dispositive
should be looked to for the proper interpretation of the HTSUS. 
See 54 FR 35128 (August 23, 1989).  The EN to heading 64.06 at
page 879 reads in pertinent part, as follows: 

     (1) PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER OR NOT 
           ATTACHED TO SOLES OTHER THAN OUTER SOLES); 
               REMOVABLE IN-SOLES, HEEL CUSHIONS AND 
               SIMILAR ARTICLES 

        This heading covers: 

     (A)  The various component parts of footwear;  these parts
          may be of any materials except asbestos. 

           Parts of footwear may vary in shape according to the  
       types or styles of footwear for which they are            
      intended.  They include: 

          (1)  Parts of uppers (e.g., vamps, toecaps, quarters,
               legs, linings . . . . (Emphasis added.)           
               
     HRL 953219 dated February 9, 1993, sets forth our position
with respect to the tariff classification of similar footwear
imported with removable liners.  It reads in pertinent part as
follows: 

          In HRL 086055 dated January 9, 1990, Customs ruled that
          certain removable neoprene boot liners were
          classifiable under heading 6117, HTSUS, as other made-
          up clothing accessories.  Classification under Chapter
          64, HTSUS, as footwear or as parts of footwear was not
          appropriate because the boot liners did not possess
          outer soles and they were presumed not to remain in the
          boot after the foot was removed.  Further, the same
          rationale was applied in HRL 952170 dated December 23,
          1992, to classify certain textile booties under heading
          6117, HTSUS, rather than under Chapter 64, HTSUS, as
          footwear or as parts of footwear.  Noting that the
          instant liners, unlike the liners involved in HRL's
          086055 and 952170, are not suitable for use other than
          with the shoes for which they were intended, it is our
          position that they are classifiable under subheading
          6406.10.9040, HTSUSA, as parts of footwear, uppers and
          parts thereof, other than stiffeners, other, other, of
          textile materials other than cotton of man-made fibers. 
          The textile category number is 669.  
     
     The rationale for this position is further explained as
follows: 
 
          For tariff purposes a provision for parts of an article
          covers products solely or principally used as a part of
          such articles.  The shoe "frames" involved are
          unfinished or incomplete footwear without the liners. 
          These liners are designed for use with these shoe
          "frames" and are necessary for their completion. 
          Further, even though the liners are capable of being
          worn outside of the shoe, they are designed for and
          will be principally used with these  shoe "frames." 
          Consequently, the liner imported separately qualifies
          for classification as parts of footwear for tariff
          purposes.

          The liners or booties which were the subject of HRL's
          952170 and 086055 can be distinguished from the instant
          liners in that they are used with finished or completed
          footwear.  Unlike the liners in issue, they are not
          necessary to complete the footwear.  They are
          accessories.

HOLDING: 

     Style MM 229-X imported with one liner is classifiable under
subheading 6402.91.70, HTSUS.  The applicable rate of duty for
this provision is 90 cents per pair plus 37.5% ad valorem. 

     Style MM 229-X imported with two liners constitutes a set
classifiable under subheading 6402.91.70, HTSUS. 

     Each liner, if imported separately, is classifiable under
subheading 6406.10.9040, HTSUSA, as parts of footwear, uppers and
parts thereof, other than stiffeners, other, other, of textile
materials other than cotton, of man-made fibers.  The textile
category number is 669. 

     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