HQ 083796: Tariff classification of boot linings and a sole lining

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 083796

	April  26 1989
  
CLA2 CO:R:C:G 083796  DFC

  CATEGORY: Classification

  TARIFF NO.:  6406.10.8040

  A. N. Deringer. Inc
  30 West Service Road
  Champlain, New York 129199703

  RE:  Tariff classification of boot linings and a sole lining

  Dear Sir:

       	In a letter dated January 31, 1989, on behalf of Maple Leaf Shoe, you inquired as to the tariff classification of  unassembled boot linings, style 7000 and a sole lining, style
  7001, produced in Canada. Samples were submitted for  examination.

  FACTS:

       	Information before this office is that the importation  consisting of the liner (2 pieces) and the sole lining (1   piece) will be shipped together.  After importation these three  pieces will be stitched together in the United States.

       	When the three pieces are joined together, they, perhaps  in  conjunction with a small, additional piece to cover the  front part of the foot, will constitute either a boot lining
  (if sewn into the boot shell) or a removable boot liner (if  only inserted into the boot shell).

  ISSUE:

       	Is the merchandise classifiable under subheading   6406.10.8040, Harmonized Tariff Schedule of the United States  (HTSUSA), as uppers (unformed) and parts thereof, other, other,
 of textile materials other than cotton, of manmade fibers  rather than under subheading 6406.99.1540, HTSUSA, as parts of  footwear, other, of other materials, of textile materials, of
  manmade fibers, other?

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  LAW AND ANALYSIS:

       	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 I 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 tariff and any relative
section or chapter notes.

In this instance GRI 2(a) is relevant to the  classification of the merchandise. It provides as follows:

       2.   	(A)   Any reference in a heading to an
                	article shall be taken to include a
                	reference to that article incomplete or
                	unfinished, provided that, as entered, the
                	incomplete or unfinished article has the
                	essential character of the complete or
                	finished article.  It shall also include a
                	reference to that article complete or
                	finished (or falling to be classified as
                	complete or finished by virtue of this
                	rule), entered unassembled or disassembled.

       	Classification of these pieces will be based on the boot   lining/liner they will become after assembly (or perhaps  assembly plus finishing with an additional piece of material
 for the front of the foot).  There is no doubt that these  pieces in their unassembled condition as entered possess the  essential character of a boot liner.

       	The purpose of the lining/liner is to cover the foot,  providing insulation from the outer surface of the boot and  additional protection from cold weather.  This lining/liner
  will be an integral part of the upper of the boot and the boot  would not be offered for sale without the lining/liner in it.   Inasmuch as it is unassembled (and even when it is assembled it
  will only be stitched together) and will not be shaped by  lasting, or molding or otherwise, we would not consider this  lining/liner to be a formed upper.

       	We note that the lining/liner pieces will be shipped with  an unattached insole lining.  Based on the method of shipping  it could be argued that the boot lining is "more than" part of
  an upper and thus classifiable under subheading 6406.99.1540,   HTSUSA, as part of footwear, other, of  other materials, of

	 3 

 textile materials, of manmade fibers, other.  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 the sole lining does not
 preclude classification of the boot liner/lining as part of an  upper.

       	Inasmuch as the merchandise consists of various textile  materials, classification will be governed by that one textile  material which predominates by weight over each other single
  textile material.  In this instance the manmade fibers present  weigh more than any other single type of fiber included in the  product.

  HOLDING:

       	The merchandise is classifiable under subheading  6406.10.8040, HTSUSA, as parts of footwear, uppers and parts  thereof, other than stiffeners, other, other, other, other, of
textile materials other than cotton, of manmade fibers with duty at the rate of 8.1 percent ad valorem.  The applicable  textile category is 669.

                              			Sincerely,

                              			John Durant, Director
                              			Commercial Rulings Division