The tariff classification of a partial boot upper with a sewn-in padded textile liner closed at the bottom, and with a laced-in shoelace, from China and/or the Philippines.

NY G85930 March 1, 2001 CLA-2-64:RR:NC:TA:347 G85930 CATEGORY: Classification TARIFF NO.: 6406.10.9040 ; 5609.00.3000 Mr. Patrick Fullum A.N. Deringer, Inc. 173 W. Service Road Champlain, NY 12919 RE: The tariff classification of a partial boot upper with a sewn-in padded textile liner closed at the bottom, and with a laced-in shoelace, from China and/or the Philippines. Dear Mr. Fullum: In your letter dated January 31, 2001, on behalf of Rallye Footwear Inc., you requested a classification ruling. The sample item submitted, which you identify as “Style 2801/2901 Upper of Plastic & Nylon,” is the shaft portion of a cold weather, plastic and textile component material boot upper part which has a foam plastic padded textile liner and a separately sewn-in textile insole bottom permanently stitched into it. The entire article is about 9 inches in height, with the plastic and textile upper shaft portion accounting for about the top 7 inches of it and only the liner, closed at the bottom with a textile insole, extending down the additional 2 inches. The stitched together boot shaft portion of this item has an external surface made out of both textile and plastic material component pieces, with textile materials accounting for two fairly large nylon fabric side panels and also a large padded textile tongue, while plastic material surface parts are sewn around the ankle, serve as eyelet stays, as a padded topline collar, a back seam strapping and form a wavy 1-1/2 inch wide bottom edge. You have provided a form indicating that plastics account for 68% and textile materials account for 32% of the external surface areas of this items unformed upper shaft component, but your figures exclude the liner and the large textile tongue. In as much as the lower portion of this item, the textile liner part, will not be visible externally when the completed footwear is worn, the external surface area test of note 4(a) to chapter 64 (HTS) is not applicable. In the past, as you cite in you letter, Customs rulings have held that a boot upper shaft and a complete textile liner permanently stitched together form a unit and as such, it is a “composite good” whose classification under the Harmonized Tariff Schedules (HTS), is governed by the application of GRI 3(b), General Rules of Interpretation. GRI 3(b) requires that for composite goods, such as the instant sample, consisting of different materials or components which cannot be classified by reference to 3(a) (since the plastic portion and the textile portions of this footwear upper part are classifiable under separate subheadings), shall be classified as if they consisted of the component which gives them their essential character. We are of the opinion that for this composite item, which consists of both a complete boot liner of textile material backed by foam plastic padding with a closed textile bottom, and the shaft portion of an incomplete plastic and textile material boot upper, it is the textile liner that imparts the essential character to the article as a whole. Our rationale is based on the position outlined by past Customs Headquarters Rulings that have upheld the opinion that the factors, which determine essential character, will vary between different kinds of goods. It may be determined by the materials or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In their rulings dealing with boot shaft and liner composite items, Customs Headquarters has upheld the opinion that the textile liner with a closed bottom provides both comfort and substantial warmth, which is essential in a winter boot. It is also our opinion that for the instant sample, the textile liner predominates in terms of bulk, quantity, weight or value. Therefore, it is the textile component parts of this item, making up parts of the shaft as well as most of the liner, which determine its essential character. We note that you have cited a previous ruling (NY D85775), contending that for a similar boot shaft upper with a sewn-in liner, it was determined that the boot shaft component portion decided the essential character of the composite item. However, that boot shaft upper part was of leather, not of textile and thin pieces of plastic. In that ruling, based on factors such as bulk, weight, value and appearance, it was determined that the leather upper shaft portion gave that composite item its essential character. Therefore, the applicable subheading for this item, identified as “Style 2801/2901 Upper of Plastic & Nylon” will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are parts of shoe uppers that are less than formed uppers; which are of textile materials other than cotton, of man-made fibers. The duty rate will be 5.8% ad valorem. This item falls within textile category designation 669. Based upon international textile trade agreements, products of China and/or the Philippines are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. The shoelace that is laced into the eyelets of this boot shaft/lining upper part, will be separately classifiable under the applicable subheading 5609.00.3000, HTS, which provides for articles of yarn, strip or the like of heading 5604 or 5605, twine, cordage, rope or cables, not elsewhere specified or included, of man-made fibers. The duty rate will be 5.8% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling 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 the ruling, contact National Import Specialist Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division