CLA-2 RR:TC:TE 958645 jb
Roger J. Crain
Customs Science Services, Inc
3506 Frederick Place
Kensington, MD 20895-3405
RE: Revocation of a woman's sandal with plastic and leather
upper; external surface area of the upper; analysis based on
the greatest area exposed on the shoes surface
Dear Mr. Crain:
This is in regard to your letter, dated November 1, 1995, on
behalf of your client, BBC International Ltd., requesting
reconsideration of DD 814317, regarding the classification of a
woman's sandal. A sample was received by this office for
examination.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)) as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act (Pub. L. 103-182, 107 Stat. 2057), notice of
the proposed revocation of NY 840648 was published on April 10,
1996, in the CUSTOMS BULLETIN, Volume 30, Number 15.
FACTS:
The subject woman's sandal, referenced style "Lofton",
consists of a rubber/plastic sole and an upper made of leather
and plastic. The upper consists of a two part leather ankle
strap assembly with a metal buckle and a leather vamp attached at
the toe covering the top of the wearer's foot, which is attached
to the ankle strap assembly. Three clear plastic straps are
attached to the sides of the sole and are threaded through angled
slots in the leather vamp.
In District Decision (DD) 814317, dated September 25, 1995,
Customs determined that the plastic, not the leather, constituted
the greatest external surface of the sandal. The sandal was
classified in subheading 6402.99.30, HTSUSA, which provides for,
other footwear with outer soles and uppers of rubber or plastics:
other footwear: other: other: footwear with open toes or open
heels; footwear of the slip-on type, that is held to the foot
without the use of laces or
buckles or other fasteners, the foregoing except footwear of
subheading 6402.99.20 and except footwear having a foxing or a
foxing-like band wholly or almost wholly of rubber or plastics
applied or molded at the sole and overlapping the upper.
ISSUE:
Whether the plastic or the leather constitutes the greatest
external surface area of the upper?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI). GRI 1 requires
that classification be determined according to the terms of the
headings and any relative section or chapter notes. Where goods
cannot be classified solely on the basis of GRI 1, the remaining
GRI will be applied, in the order of their appearance.
Heading 6403, HTSUSA, provides for, footwear with outer
soles of rubber, plastics, leather or composition leather and
uppers of leather. General Note (D) to chapter 64, HTSUSA,
states, in relevant part:
For the purposes of the classification of footwear in this
Chapter, the constituent material of the uppers must also be
taken into account. The upper is the part of the shoe or boot above the sole...
If the upper consists of two or more materials,
classification is determined by the constituent material
which has the greatest external surface area, no account
being taken of accessories or reinforcements such as ankle
patches, protective or ornamental strips or edging, other
ornamentation (e.g., tassels, pompons or braid), buckles,
tabs, eyelet stays, laces or slide fasteners. The
constituent material of any lining has no effect on
classification.
The greatest external surface area of the upper is the
outside surface of what actually covers the foot. In the case
of an interwoven upper of various materials, as in the subject
merchandise, only the area that is exposed on the shoe's surface
should be considered in determining the greatest external surface
area. Based upon a visual examination of the submitted sandal,
it is the opinion of this office that the greatest external
surface area of the upper is formed by the leather. As such,
classification in subheading 6402.99.30, HTSUSA, is improper.
Accordingly, proper classification for the subject merchandise is
in heading 6403, HTSUSA.
HOLDING:
The subject woman's sandal, referenced style "Lofton", is
classified in subheading 6403.99.90, HTSUSA, which provides for
footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of leather; other footwear; other:
other: other: for other persons: valued over $2.50/pair. The
applicable rate of duty is 10 percent ad valorem and there is no
textile restraint category. DD 814317 is hereby revoked.
In accordance with section 625(c)(1), this ruling will
become effective 60 days after its publication in the CUSTOMS
BULLETIN. Publication of rulings or decisions pursuant to
section 625(c)(1) does not constitute a change of practice or
position in accordance with section 177.10(c)(1), Customs
Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division