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HQ 956410




October 14, 1994

CLA-2 CO:R:C:M 956410 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9607.11.00; 9607.19.00

Ms. Tracey Ann Ehme
A.W. Fenton Inc.
P.O. Box 36064
Columbus, OH 43236-0614

RE: Zipper, boot; Boot zipper; Slide fasteners; Fasteners, slide; Composite goods; Essential character

Dear Ms. Ehme:

In a letter dated May 9, 1994, on behalf of Rocky Shoes & Boots Co., you requested a ruling as to the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS), of boot zippers to be produced in the Dominican Republic. You have also asked for a country of origin marking ruling. A separate response will be sent to you regarding the proper marking of the merchandise. A sample was submitted for examination.

FACTS:

The sample submitted consists of two zippers with slides, sewn to leather plackets, with velcro closures and two shoe laces. Each zipper placket measures approximately 7-1/2 inches in length and 2-1/4 inches in width. There are eight eyelets spaced along the sides of the plackets to accommodate the shoe laces. You state that the merchandise will be packed in a plastic bag for retail sale. Apparently, they will be placed in laced boots to allow use of the zippers in place of the laces.

It is your position that this merchandise is properly classifiable under subheading 9607.19.00, HTSUS, which provides for slide fasteners and parts thereof, slide fasteners, other.

ISSUE:

Whether the zippers and the shoe laces imported together constitute composite goods for tariff purposes.

What is the tariff classification of the merchandise? LAW AND ANALYSIS:

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

We will deal first with the issue of whether the zippers and the shoe laces imported together constitute composite goods for tariff purposes. GRI 3, HTSUS, which is relevant to a determination of this issue reads, in pertinent part, as follows:

3. When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods . . . those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, . . 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.

The zippers and shoe laces [cordage] imported together are prima facie classifiable under heading 9607, HTSUS, which provides for slide fasteners or under heading 5609, HTSUS, which provides articles of cordage.

The Harmonized Commodity Description and Coding System Explanatory Notes to the HTSUS (EN), although not dispositive, should be looked to for the proper interpretation of the HTSUS. See T.D. 89-80, 54 FR 35128 (August 23, 1989). EN (IX) to GRI 3(b), at page 4, reads, as follows:

(IX) For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.

Composite goods are classifiable as if they consisted of the component which gives them their essential character. EN (VIII) to GRI 3(b) at page 4, reads as follows:

[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

It is our opinion that the essential character of the zipper and shoe lace combinations is clearly imparted by the zippers. The zippers certainly predominate over the shoe laces in bulk, weight and value. Further, in use the zippers are the primary closure for the boots.

In view of the foregoing, it is our position that the zippers and shoe laces constitute composite goods classifiable under heading 9607, HTSUS, which provides for slide fasteners and parts thereof, slide fasteners. If fitted with chain scoops of metal, classification under subheading 9607.11.00, HTSUS, would be appropriate. If fitted with chain scoops of plastic, classification under subheading 9607.19.00, HTSUS, would be appropriate. The General column 1 rate of duty applicable for both provisions is 15% ad valorem. Merchandise classifiable under subheadings 9607.11.00 or 9607.19.00 HTSUS, is entitled to duty-free treatment under the Generalized System of Preferences, if otherwise qualified.

HOLDING:

The zippers and shoe laces imported together constitute composite goods classifiable under heading 9607, HTSUS.

Sincerely,

John Durant, Director
Commercial Rulings Division

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