The tariff classification of an unformed leather upper and lining.

NY D85775 January 20, 1999 CLA-2-64:RR:NC:TA:347 D85775 CATEGORY: Classification TARIFF NO.: 6406.10.65 Mr. Mike Leahy A.N. Deringer, Inc. 173 West Service Road Champlain, NY 12919 RE: The tariff classification of an unformed leather upper and lining. Dear Mr. Leahy; In your letter dated December 22, 1998 you requested a classification ruling on behalf of your client, Rallye Footwear Inc. For a leather upper and lining from Canada. The submitted sample, style 2593, is an unformed shoe upper consisting of the shaft portion of what you state is a men’s leather boot and a textile/plastic tongue which is permanently attached to a plastic foam liner with a sewn on textile insole. The overall height of the item is approximately 7 inches with the leather shaft accounting for approximately 5 inches. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS), is governed by the General Rules of Interpretation (GRI’s), taken in order. GRI 1 provides that “classification shall be determined according to the terms of the headings and any relative section or chapter notes. In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes. In pertinent part GRI 3(b) provides that when goods are prima facie classifiable in two or more headings such as 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 GRI 3(a), they shall be classified as if they consisted of the material or component which gives them their essential character. With respect to the instant sample, a leather upper boot shaft and a complete plastic foam liner with a sewn on textile insole joined together to form a unit, it is the opinion of this office that this item constitutes “composite goods” as that term is described in this note. The leather shaft portion and the plastic foam liner portion of this upper are prima facie classifiable under separate subheadings (HTS). In our opinion, the essential character of this item is imparted by the leather shaft and not the plastic foam liner. We feel that the leather component exceeds the plastic in weight, value and certainly visibility. The consumer would, in our opinion, be more influenced in his decision regarding whether or not to purchase footwear made with this upper, by the leather component rather than the unseen plastic foam liner. The applicable subheading for style 2593 will be 6406.10.65 (HTS), which provides for parts of footwear, uppers and parts thereof, other than stiffeners, other than formed uppers, other, of leather. The rate of duty is Free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890. Sincerely, Robert Swierupski Director, National Commodity Specialist Division