Classification of rubber die cut upper blanks and soleblanks; heading 3926, HTSUSA; heading 4002, HTSUSA; GRI 2(a)

HQ 958568 March 12, 1999 CLA-2 RR:CR:TE 958568 RH CATEGORY: Classification TARIFF NO.: 3926.90.9890 Mr. Scott Hopkins Account Manager Tower Group International 128 Dearborn Street Buffalo, NY 14207 RE: Classification of rubber die cut upper blanks and soleblanks; heading 3926, HTSUSA; heading 4002, HTSUSA; GRI 2(a) Dear Mr. Hopkins: This is in reply to your letters dated July 31, 1995, and September 8, 1995, on behalf of Kaufman Footwear, requesting a ruling on the classification of rubber die cut upper blanks and sole blanks. We apologize for the delay in responding to your request. We examined the samples you sent to aid us in our determination. FACTS: The Customs National Import Specialist for this commodity examined samples of the merchandise and described them as follows: The broker has submitted samples of the two imports. The first is a piece of relatively soft, but dense, rubber which is about 11 inches long, 2 inches wide and 1 inch deep. Its shape is generally that of rectangular prism of those dimensions, but it does have a one eight inch indentation about where the heel would begin if it were a finished outersole, it is a little narrower at the two ends and at about where the instep would be, and it has a semicircular, concave scoop on one side. The second is a crumpled up layer of rubber - 2 - sheeting which is about one eight inch thick and which, when laid flat, has a central area which has the approximate shape of an outersole or insole and a periphery consisting of 10 trapezoidal panels, with altitudes and bases about 2 inches each in length, on average. Each panel is joined to the central area by a narrow and short “peninsula”, or nipple of the rubber. The soleblanks are composed or natural rubber (21%), synthetic rubber (SBR 1502 and Solprene 1205) (22.5%), curatives (6%), nonblack fillers (44%) and oil (6%). The upper blanks are composed of natural rubber (30%), synthetic rubber (Solprene 1205) (23%), curatives (6%), non black fillers (35%) and oil (6%). Your client states that the die cut uppers are currently “exported” under subheading 4002.99 of the Harmonized Tariff System (HTS), and the soleblanks are currently “exported” under subheading 6406.20, HTS. ISSUE: Are the articles at issue unfinished footwear components classifiable in heading 6406 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), or synthetic rubber under heading 4002, HTSUSA? If not, how are they classified? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Moreover, in interpreting the terms of the headings, Customs looks to the Harmonized Commodity Description and Coding System Explanatory Notes, which, although not legally binding, are recognized as the official interpretation of the Harmonized System at the international level. Heading 6206, HTSUSA, provides for “Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.” GRI 2(a) reads: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling [sic] to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled. - 3 - The EN to GRI 2(a), states in pertinent part: (I) The first part of Rule 2(a) extends the scope of any heading which refers to a particular article to cover not only the complete article but also that article incomplete or unfinished, provided that, as presented, it has the essential character of the complete or finished article. (II) The provisions of this Rule also apply to blanks unless these are specified in a particular heading. The term “blank” means an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the article or part. Semi-manufactures not yet having the essential shape of the finished articles (such as is generally the case with bars, discs, tubes, etc.) are not regarded as “blanks”. * * * We examined the samples submitted and it appears that they have no commercial value except in the manufacture of footwear. They have the approximate shape or outline of a shoe sole and a shoe upper. Accordingly, we find that they satisfy the requirements of GRI 2(a) and are classifiable as unfinished footwear components under heading 6404, HTSUSA. HOLDING: The rubber die cut upper blanks are classifiable under subheading 6404.10.6000, HTSUSA, as uppers and parts thereof of rubber or plastics. Articles entered under that tariff provision are duty-free. The sole blanks are classifiable under subheading 6406.20.0000, HTSUSA, as outer soles and heels of rubber or plastics. They are dutiable at the general one column rate or 2.7 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division .