Modification of HQ 952170: Classification of Booties for Walking Shoes; Shoe Accessories; Other Made Up Textile Articles; Heading 6307, HTSUSA; Not Clothing Accessories; Heading 6117, HTSUSA

HQ 963535 June 1, 2000 CLA-2 RR:CR:TE 963535 SS CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. John B. Pellegrini Ross & Hardies Park Avenue Tower 65 East 55th Street New York, NY 10022-3219 RE: Modification of HQ 952170: Classification of Booties for Walking Shoes; Shoe Accessories; Other Made Up Textile Articles; Heading 6307, HTSUSA; Not Clothing Accessories; Heading 6117, HTSUSA Dear Mr. Pellegrini: This letter is pursuant to Headquarters’ reconsideration of Headquarters Ruling Letter (HQ) 952170, dated December 23, 1992, addressed to you on behalf of your client Reebok International, Ltd., which concerned the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of booties for walking shoes. This letter is to inform you that after review of that ruling, it has been determined that the classification of the booties in subheading 6117.80.00, HTSUSA, is incorrect. For the reasons that follow, this ruling modifies HQ 952170. Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)), notice of the proposed modification of HQ 952170 was published on April 26, 2000, in the Customs Bulletin, Volume 34, Number 17. FACTS: The booties which are the subject of this ruling were described in HQ 952170 as follows: The merchandise consists of a snug fitting bootie, possessing an elasticized manmade fiber upper and applied sole of the same material. The bootie is meant to be worn over a person's foot when it is slipped into a corresponding walking shoe. Counsel advises that the walking shoes are "complete footwear and may be worn without the booties." A pair of booties will be imported and sold at retail with a pair of walking shoes, in the same package and at a unitary price. The bootie will also be imported and sold separately from the walking shoes. ISSUE: What is the proper classification of the booties under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. As explained in HQ 952170, the booties at issue are excluded from Chapter 64, HTSUSA as footwear or parts of footwear. The booties are excluded from headings 6401 through 6405, HTSUSA, the provisions for footwear, because they will be worn only inside shoes and do not have an “outer sole” as defined by the EN. Additionally, the booties are not classified in heading 6406, HTSUSA, as footwear parts since they will not remain in the shoe when the foot is removed like the other exemplars of the heading. Also, the booties are not included in the “gaiter, leggings and similar articles” subdivision of heading 6406, HTSUSA, because the EN to the subdivision excludes articles which cover the whole foot. Lastly, the booties are precluded from classification under heading 6115, HTSUSA, the provision for socks and other hosiery, because they have a separate applied sole. Heading 6117, HTSUSA, covers, among other things, other made up clothing accessories. The term “clothing accessory” is not defined in the HTSUSA. However, in HQ 084857, dated June 28, 1989, and HQ 081945, dated January 29, 1990, Customs clearly stated that accessories to shoes are not considered “clothing accessories” of heading 6217, HTSUSA. HQ 084857 (cited above), stated in pertinent part: . . . [I]n order to be classifiable under Heading 6217, an article must be a clothing accessory. In our view, shoes are commonly considered to be apparel accessories and not “clothing”, and, while shoe covers may be considered to be shoe accessories, accessories of clothing accessories are not within the purview of Heading 6217. Applying this rationale to the subject merchandise, the booties are not clothing accessories and are thus not properly classifiable under heading 6117, HTSUSA. Despite this line of cases, in HQ 952170, the ruling issued to your client, Customs classified the booties as other made up clothing accessories. The ruling did not explain how the booties qualified as “clothing accessories” and merely cited to HQ 086055, dated January 9, 1990. In HQ 086055, Customs classified neoprene boot liners as clothing accessories but did not explain how the liners met the description of “clothing accessories” of heading 6117, HTSUSA. HQ 952170 acknowledged that it and the prior boot liner ruling were inconsistent with the reasoning set forth in HQ 081945 (cited above), and stated that Customs was considering revocation of HQ 081945. However, no such revocation has occurred. Furthermore, Customs is in the process of revoking HQ 086055 and modifying HQ 952170. Upon review of the matter, we find that HQ 084857 and HQ 081945 present a more reasoned approach to the classification of shoe accessories. Heading 6307, HTSUSA, provides for other made up textile articles. The EN to heading 6307, HTSUSA, state that the heading covers made up articles of any textile material which are not included more specifically elsewhere in the tariff schedule. The booties for walking shoes are not included more specifically elsewhere in the tariff schedule. In HQ 084857 and HQ 081945 (cited above), Customs classified disposable shoe covers under heading 6307, HTSUSA. As stated above, Customs reasoned that accessories to shoes are not considered “clothing accessories” of heading 6217, HTSUSA. Furthermore, Customs has classified shoe accessories under heading 6307, HTSUSA. In HQ 083538, dated February 12, 1990, Customs classified animal head “shoe tie-ons” as other made up textile articles. The shoe tie-on was described as an animal head of man-made fibers with two small loops on the back which enabled the animal head to serve as a shoe decoration by running the shoe laces through the loops. Additionally, in HQ 086328, dated April 18, 1990, Customs classified shoe decorations which were attached to sneakers by hook and loop material under heading 6307, HTSUSA. The shoes had textile uppers composed of hook and loop type material. Woven strips with various dinosaur designs had hook and loop material on the back which allowed the strips to be attached to the upper of the shoe for decoration. Applying these cases to the merchandise at issue, the booties for walking shoes are accessories to clothing accessories and are properly classifiable under heading 6307, HTSUSA. HOLDING: HQ 952170 is hereby modified to reflect that the booties for walking shoes described therein are classifiable under subheading 6307.90.9989, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other; Other: Other.” The general column one duty rate is 7 percent ad valorem. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, John Durant, Director Commercial Rulings Division