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HQ 950372


November 13, 1991

CLA-2 CO:R:C:T 950372 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9490

Mr. Steven P. Sonnenberg
Sonnenberg, Anderson, O'Donnell & Rodriguez 200 West Adams Street
Suite 2625
Chicago, IL 60606

RE: Stuffitts athletic shoe inserts are made up articles. Sewn.

Dear Mr. Sonnenberg:

This is in reply to your letter of August 29, 1991. That letter concerned the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of Stuffitts , produced in the United States and Mexico. Your question as to the potential duty reduction under subheading 9802.00.80, HTSUSA, and possible exemption from country of origin marking under 19 U.S.C 1304, will be addressed in separate correspondences. Please reference your client Rochester Shoe Tree Co.

FACTS:

The merchandise at issue consists of Stuffitts , a product to be marketed as an accessory used in maintaining athletic footwear. The product, consisting of two shells made of fabric, nylon straps, foam pads in the shape of the toe portion of the foot, and thread, is exported from the United States to Mexico. In Mexico, the product is assembled by stitching to form a sub- assembly shell. The shell is in the shape of a foot with the heel portion left open. After importation into the U.S., the shells are filled with cedar shavings and sewn closed. The Stuffitts are used in athletic footwear to absorb moisture and to provide an aromatic scent.

ISSUE:

Whether the Stuffitts are considered "made up" under Section XI of the HTSUSA?

2

LAW AND ANALYSIS:

Heading 6307, HTSUSA, provides for other made up articles, of textiles. The General Rules of Interpretation (GRIs) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part, that:

... classification shall be determined ac- cording to the terms of the headings and any relative section or chapter notes ...

Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs, taken in order. Note 7 to Section XI provides that:

For the purposes of [Section XI], the expres- sion "made up" means:

(e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in lay- ers, whether or not padded);

In Mexico, the foam padding is inserted in between the two shells, the shells, which are not piece goods, are sewn together, and the straps are attached to the completed sub-assembly. These processes clearly meet the requirements of Note 7, supra; there- fore, the article is classifiable in heading 6307, HTSUSA.

HOLDING:

As a result of the foregoing, the instant merchandise is classified under subheading 6307.90.9490, HTSUSA, as other made up articles, including dress patterns, other, other, other, other. Articles classified under subheading 6307.90.9490, HTSUSA, when imported from designated beneficiary countries, are entitled to a Free duty rate under the Generalized System of Preferences. Section 503, Trade Act of 1974. Otherwise, the General rate of duty is 7 percent ad valorem.The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject mer- chandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importing this merchandise to determine the current status of any import restraints or requirements.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John Durant, Director
Commercial Rulings Division

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