CLA-2 CO:R:C:G 085542 JMH
James A. Green Jr. & Co.
4006 Industrial Dr.
P.O. Box 1200
St. Charles, Missouri 63301
ATTN: Stan
RE: Suteau Unit Outsole Rougher
Dear Stan:
Your communication of August 4, 1989, requesting a
classification ruling under the Harmonized Tariff Schedule of the
United States (HTSUSA) for the Suteau Unit Outsole Rougher has
been referred to this office for a reply.
FACTS:
The merchandise in question, the Suteau Unit Outsole
Rougher, is imported from Italy. The Rougher is designed to
rough rubber, PVC, polyurethane, or similar materials. Once the
material is roughed, cement is applied. The machine handles
units with a lip up to 9/16 inch (15mm) deep and 3/8 inch (10 mm)
wide. It can rough soles with a heel height up to 23/8 inch.
The Suteau Rougher uses carbide or high speed steel cutters
of various profiles. The profile used is dependent upon the type
of material and profile of the sole to be roughed. Three
independent motors are used to drive the cutter, feed the sole
and remove the scraps. The cutter speed and the feed speed are
adjustable. Cutting pressure is applied by an adjustable counter
weight system which can be overridden by the use of a foot pedal.
The Suteau Rougher can rough up to 150 pairs of soles per hour
depending on the contour of the soles to be roughed.
ISSUE:
Whether the Suteau Rougher is classifiable within heading
8453, HTSUSA, as "Machinery...for making or repairing footwear or
other articles of hides, skins or leather, other than sewing
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machines...", or within heading 8477, HTSUSA, as "Machinery for
working of rubber or plastics or for the manufacture of products
from these materials..."
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1
states in part that "for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes..." The competing headings are
headings 8453 and 8477, HTSUSA. The headings describe:
8453 Machinery for preparing, tanning or working
hides, skins or leather or for making or
repairing footwear or other articles of
hides, skins or leather, other than sewing
machines; parts thereof..
8453.20.00 Machinery for making or repairing
footwear...
* * * * * * * * * * * * *
8477 Machinery for working rubber or plastics or
for the manufacture of products from these
materials, not specified or included
elsewhere in this chapter; parts thereof...
8477.80.00 Other machinery...
You contend that heading 8453, HTSUSA, describes the
merchandise in question. Although the machine is used in shoe
manufacture and repair, the Explanatory Notes to the HTSUSA
suggest that the Suteau Rougher cannot be classified as such.
The Explanatory Notes are to be looked to for guidance when
determining the proper interpretation of the HTSUSA. 54 Fed.
Reg. 35127, 35128 (August 23, 1989). Explanatory Note 84.53
states
some machines of the heading...can be used for
materials other than leather (e.g., cardboard,
imitation leather or plastics); they remain, however,
in this heading provided they are clearly designed to
be used mainly for hides, skins or leather."
(original emphasis) Harmonized Commodity Description
and Coding System, Explanatory Notes, Vol. 3, p. 1263.
The key question is what is the principal use of the Suteau
Rougher. Additional U.S. Rule of Interpretation 1(a) provides
that when goods are classified by use, the controlling use is
the principal use. The Suteau Rougher is mainly used for
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roughing rubber or plastic soles, as is demonstrated by the
marketing literature. Although it is capable of roughing other
materials, its principal use is for non-leather materials.
Therefore, the Suteau Rougher is not classifiable within heading
8453, HTSUSA.
It is the opinion of this office that the Suteau Unit
Outsole Rougher is classifiable within heading 8477, HTSUSA, as
"Machinery for working rubber or plastics..." The principal use
of the machines in the manufacture and repair of shoes is for the
roughing of rubber, PVC and polyurethane soles -- the working of
rubber or plastics.
HOLDING:
The Suteau Unit Outsole Rougher is classifiable under
subheading 8477.80.00, HTSUSA. The rate of duty is 3.9 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division