Tariff classification of boot linings and a sole lining

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?   2  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