CLA-2 CO:R:C:M 951067 KCC
Janice T. Overton
Showtime Dance Shoes
P.O. Box 80978
Atlanta, Georgia 30366-0978
RE: Dance Shoes; GRI 1; uppers; outer soles
Dear Ms. Overton:
This is in response to your letter dated January 21, 1992,
requesting the tariff classification under the Harmonized Tariff
Schedule of the United States (HTSUS), of dance shoes
manufactured in the United Kingdom. Samples of the five styles
of dance shoes were submitted for examination.
FACTS:
The articles under consideration are five styles of dance
shoes, the Greek 369 pink T-strap, the G Latin, 8374 Black 3 1/2
inch pump, Prem 18882 pump, and the Pre H Plain Court 3 inch
pump. The Greek 369 is constructed of a leather sole and a
leather upper. The other four styles are constructed of textile
uppers and split leather outer soles. These four styles of dance
shoes were examined by the U.S. Customs Laboratory in Report No.
3-92-21633-004 dated April 8, 1992, for a further breakdown of
the shoes materials. The Laboratory Report determined the weight
percentages of the materials in the four other dance shoes as
follows:
Components Textile Rubber or Plastics Leather Other
G Latin 38 22 15 25
8374 pump 30 26 12 32
Prem 18882 35 18 11 36
Pre H pump 37 19 11 33
ISSUE:
What is the proper tariff classification of the five styles
of dance shoes under the HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, 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...." Footwear is
classified in Chapter 64, HTSUS, and classification in this
chapter is based upon the construction of the outer soles and
uppers.
The Greek 369 pink T-strap dance shoe is constructed of a
leather sole and a leather upper. This shoe is classified under
subheading 6403.59.90, HTSUS, which provides for "Footwear with
outer soles of rubber, plastics, leather or composition leather
and uppers of leather...Other footwear with outer soles of
leather...Other...Other...For other persons."
The four other styles of dance shoes are constructed of
textile uppers and split leather outer soles. The four styles
are classified under subheading 6404.20, HTSUS, which provides
for "Footwear with outer soles of leather or composition
leather...." A more specific classification for the four styles
of dance shoes is dependent upon the weight breakdown of each
style. If the shoes are "[n]ot over 50 percent by weight of
rubber or plastics and not over 50 percent by weight of textile
materials and rubber or plastics with at least 10 percent by
weight being rubber or plastics", they are classified under
subheading 6404.20.20, HTSUS, or subheading 6404.20.40, HTSUS,
depending on the value per pair. Otherwise, they are classified
under subheading 6404.20.60, HTSUS.
Based on the Laboratory Report, an examination of the weight
breakdown of all four styles determined that over 50 percent of
the weight of the shoes is comprised of textile materials and
rubber or plastics. The G Latin is comprised of 60 percent
textile materials and rubber or plastics, the 8374 pump and Pre H
Plain Court pump are comprised of 56 percent textile materials
and rubber or plastics, and the Prem 18882 pump is comprised of
53 percent textile materials and rubber or plastics. Therefore,
the G Latin, 8374 pump, Pre H Plain Court pump, and Prem 18882
pump are classified under subheading 6404.20.60, HTSUS.
HOLDING:
The Greek 369 is classified under subheading 6403.59.90,
HTSUS, which provides for "Footwear with outer soles of rubber,
plastics, leather or composition leather and uppers of leather...
Other footwear with outer soles of leather...Other...Other...For
other persons", dutiable at the rate of 10 percent ad valorem.
The G Latin, 8374 pump, Pre H Plain Court pump, and Prem
18882 pump are classified under subheading 6404.20.60, HTSUS,
which provides for "Footwear with outer soles of leather or
composition leather...Other", dutiable at the rate of 37.5
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division