CLA-2 CO:R:C:M 955229 DFC
Jenny Siu-Kan Chiang
140 West End Avenue, 23G
New York, NY 10023-6145
RE: Footwear; Shoes, Dance; Sole, External surface area
Dear Ms. Chiang:
This is in reply to your letter dated September 13, 1993, to
the U.S. Customs Service in New York, concerning the tariff
classification of a "split-sole" soft dance shoe which you intend
to import from China. Your letter, together with the sample
dance shoe, was referred to this office for a response.
FACTS:
The sample "split-sole" soft dance shoe has a woven cotton
textile upper. The sole is made of cotton textile and attached
to the outer surface are two thin tear-drop shaped pieces of
leather, the larger one at the ball of the foot and the smaller
piece at the heel area of the foot. An elastic cord runs along
the entire topline of the upper permitting the shoe to be
tightened or loosened as necessary. Two elastic straps sewn on
each side of the shoe at the rear of the upper provide the means
for holding the shoe to the foot.
ISSUE:
What is the constituent material of the outer sole having
the greatest surface area in contact with the ground?
-2-
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 taken in order]."
Note 4(b) to chapter 64, HTSUS, which provides for footwear,
reads as follows:
4. Subject to note 3 to this chapter:
(b) The constituent material of the outer sole shall
be taken to be the material having the greatest
surface area in contact with the ground, no
account being taken of accessories or
reinforcements such as spikes, bars, nails,
protectors or similar attachments.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to the HTSUS, although not dispositive
should be looked to for the proper interpretation of the HTSUS.
See 54 FR 35128 (August 23, 1989). General EN (C) to chapter 64,
HTSUS, provides in pertinent part on page 874, as follows:
(C) The term "outer sole" as used in headings 64.01 to
64.05 means that part of the footwear (other than
attached heel) which, when in use, is in contact with
the ground . . . .
In determining the constituent material of the outer sole,
the leather piece in the heel area should not be included if the
exclusion in EN (C) to chapter 64, HTSUS, is taken literally.
However, even though the piece is "attached," we consider it to
be too thin and too oddly shaped to be within the common meaning
of the term "heel." We believe that the EN is referring to
"heeled" shoes which have a "sole" area and a "heel" area
separated by some "bottom" which does not come in contact with
the ground.
The softness and flexibility of the textile material on the
bottom of the shoe and the fact that the leather pieces and the
textile material at the front portion of the shoe are virtually
on the same plane, persuades us that more of the textile material
will come into contact with the ground than leather, when the
shoe is worn. Consequently, the dance shoe is classifiable under
subheading 6405.20.30, HTSUS, which provides for other footwear,
with uppers of textile materials, with uppers of vegetable
fibers. The applicable rate of duty for this provision is 7.5%
ad valorem.
-3-
HOLDING:
The constituent material of the outer sole having the
greatest surface area in contact with the ground is textile
material.
The subject dance shoe is classifiable under subheading
6405.20.30, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division