CLA-2:CO:R:C:G 081588 SR 826075
Mr. Paul Caterina
Bally Incorporated
One Bally Place
New Rochelle, New York 10801
RE: Classification of shoe with embossed plastic upper, leather
linings and trim, and leather sole with rubber plug inserts
Dear Mr. Caterina:
This letter is in reference to your inquiry of October 27,
1987, as to the classification of a woman's shoe (your item
#3030) under the proposed Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). A sample was submitted.
FACTS:
The sample in question is a woman's closed toe, closed back
slip-on with an embossed plastic upper, leather trim collar, and
leather tassels across the vamp. The shoe has a 1/2-inch wood
wedge, rubber heel, and a leather sole with 14 rubber plugs
inserted through holes in the leather. Each of the rubber plugs
is approximately 1/4-inch in diameter and 1/8-inch thick, with
about 1/32 of an inch projecting beyond the surface of the
leather sole.
ISSUE:
Whether the outer sole of the shoe is the rubber plugs or
the leather sole.
LAW AND ANALYSIS:
Subheading 6402.99.30, HTSUSA, provides for footwear with
outer soles and uppers of rubber or plastics, footwear, of the
slip-on type, that is held to the foot without the use of
fasteners. Subheading 6405.90.90, HTSUSA, provides for other
footwear.
-2-
"Outer sole" is defined, as used in headings 64.01-64.05,
HTSUSA, in Chapter 64 of the Harmonized System and Nomenclature
Explanatory Notes, General Explanatory Note (c). It defines the
term as meaning, "that part of the footwear, (other than an
attached heel) which, when in use is in contact with the ground.
The constituent material of the outer sole for purposes of
classification shall be taken to be the material having the
greatest surface area in contact with the ground. In determining
the constituent material of the outer sole, no account should be
taken of attached accessories or reinforcements such as spikes,
bars, nails, protectors or similar attachments which partly cover
the sole...".
Headquarters Ruling Letter (HRL), 081150, dated November 5,
1987, involved a child's slipper consisting of a textile sole
with rubber/plastic traction dots. The rubber dots in this case
were approximately 1/8 inch in diameter and less than 1/32-inch
thick. It was decided in this ruling that both the rubber dots
and the textile material making up the rest of the sole come in
contact with the ground.
The shoes at issue are similar to the childrens' slippers,
however, they have a harder leather sole rather than textile
material. It was shown by putting ink on the leather part of the
sole and applying pressure that when weight is put on the shoes
in question the leather part of the sole touches the ground.
"When in use" the leather part of the sole will touch the ground
not only between the dots but also along the front sides and in
the toe area where there are no rubber dots, depending on the
walking style of the person wearing the shoe.
This would make the outer sole of the shoe both leather and
rubber, classifiable by whichever had the most contact with the
ground. However, the Explanatory Material also stated that no
account should be taken of attached accessories or reinforcements
such as spikes, protectors or similar attachments which partly
cover the sole. The rubber dots appear to be the type of
accessory which is exempt from being included as part of the
sole. They are in the nature of spikes and it would seem that
they are meant to protect the wearer from slipping (also the
purpose of spikes) as well as to protect the leather from wear.
-3-
HOLDING:
The outer sole of this shoe is leather. Therefore this shoe
should be classified under subheading 6405.90.90, HTSUSA, as
other footwear with duty at the rate of 12.5 percent ad valorem.
This classification represents the present position of the
Customs Service regarding the dutiable status of the merchandise
under the proposed HTSUSA. If there are changes before enactment
this advice may not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division