HQ 0089572 - Footwear; Golf Shoes; Uppers of Plastic Laminated Leather; Explanatory Note 41.09(2); Explanatory Note (D) to Chapter 64; GRI 3(b); HQ 088390 - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 HQ Rulings > HQ 0089289 - HQ 0089572 > HQ 0089572

HQ 089572
April 13, 1992

CLA-2 CO:R:C:M 089572 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.19.45

Mr. Robert B. Silverman
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, NY 10017

RE: Footwear; Golf Shoes; Uppers of Plastic Laminated Leather; Explanatory Note 41.09(2); Explanatory Note (D) to Chapter 64; GRI 3(b); HQ 088390

Dear Mr. Silverman:

This is in response to your letters of May 23, 1991, March 4, 1992, and March 13, 1992, written on behalf of Foot-Joy, Inc., concerning the classification of golf shoes under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of golf shoes. The upper of the shoe is constructed of a combination leather and plastic material. This material is comprised of a top layer of pre- formed polyurethane, known as "Permair", laminated to leather. The polyurethane sheet has a thickness of 0.45mm whereas the leather to which the polyurethane is laminated has a thickness of 1.12mm. Metal spikes have been inserted into the bottom of the shoe's sole. The shoes have been designed to be worn in lieu of other golf shoes as a protection against water or inclement weather.

ISSUE:

What is the proper classification of the subject golf shoes under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

In understanding the HTSUSA, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note 41.09(2) (p.608), HTSUS, provides that:

[p]atent Laminated Leather also known in the trade as patent coated leather, which is leather covered with a pre-formed sheet of plastics of a thickness exceeding 0.15 mm but less than half the total thickness and having the lustrous mirror-like appearance of patent leather. (Leather covered with a pre-formed sheet of plastics the thickness of which exceeds 0.15 mm but is not less than one half of the total thickness falls in Chapter 39).

Based upon the guidelines espoused under Explanatory Note 41.09, HTSUS, it is claimed that the merchandise is classifiable under subheading 6403.19.45, HTSUS, which provides for: "[f]ootwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: [s]ports footwear: [o]ther: [f]or men, youths and boys: [o]ther."

HQ 081839, dated July 6, 1988, referred to chapter 41, HTSUS, Explanatory Notes in determining that the uppers of footwear classifiable in chapter 64, HTSUS, were of plastic. This was an advisory ruling issued before the HTSUS took effect on January 1, 1989. While it represented the position of the Customs Service at that time, upon review, we have determined that its reasoning is in error, and no longer represents the position of Customs. We find no authority which directs that an Explanatory Note for chapter 41, HTSUS, pertaining to patent leather, should be applied to the classification of footwear under chapter 64, HTSUS, where the question of "patent leather" is not involved. We think that this is an incorrect application of the Explanatory Note. This is especially true in light of chapter 64, Note 4(a), HTSUS, which provides, in part, that the material of the footwear upper shall be taken to be the constituent material having the greatest external surface area.

Therefore, for tariff classification purposes, Explanatory Note 41.09, HTSUS, is only to be used in connection with products made of "patent leather" and should not be used to assist in classifying footwear with plastic laminated uppers which are not claimed to be "patent leather".

In part, Explanatory Note (D) (pp. 874-875) to chapter 64, HTSUS, provides that "[f]or the purposes of the classification of footwear in this Chapter, the constituent material of the uppers must also be taken into account. . . If the upper consists of two or more materials, classification is determined by the constituent material which has the greatest external surface area . . ."

The upper of the shoe is constructed of a combination leather plastic material and, thus, the constituent material of the upper is the plastic laminated leather.

Because the golf shoe's upper consists of two materials, GRI 3(b) must be consulted to determine the upper's essential character. It provides that:

[m]ixtures, 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 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

It is our position that, under GRI 3(b), the essential character of the plastic laminated leather is the leather itself. The leather gives the shoe's upper its form and shape. The plastic lamination merely enhances the leather's durability and water resistant qualities.

HQ 088390, dated February 19, 1991, concerning the classification of a man's casual shoe with an upper of plastic embedded with leather fibers, presented a somewhat analagous situation. It was held that:

[i]t has been our position that a piece of material which does not constitute a visible part of the external surface of the upper of a finished shoe should not be considered part of the external surface area of the upper . . . In general, unless there is a special note in chapter 64 [such as note 3 concerning plastic coated textile or note 4(a) concerning multiple materials], the "external surface" of an upper is determined by the tariff status of the composite material (not layer) which is topmost on the upper.

Consequently, based upon Explanatory Note (D) to chapter 64, HTSUS, GRI 3(b), and HQ 088390, the golf shoe is classifiable under subheading 6403.19.45, HTSUS.

HOLDING:

Based upon the test provided in Explanatory Note (D) to chapter 64, HTSUS, the plastic laminated leather is the constituent material of the external surface area of the subject shoe's upper. Under GRI 3(b), the essential character of the plastic laminated leather is the leather itself.

The subject golf shoe is classifiable under subheading 6403.19.45, HTSUS, which provides for: "[f]ootwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: [s]ports footwear: [o]ther: [f]or men, youths and boys: [o]ther."

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling