CLA-2 CO:R:C:M 952363 DWS
Mr. John Casanas
AJ International, Inc.
Room 308
181 South Franklin Avenue
Valley Stream, NY 11581
RE: Footwear; Sandals; External Surface Area of the Upper;
Accessories or Reinforcements; Ornamentation; Chapter 64,
Note 4(a); HQ 087430; HQ 085106
Dear Mr. Casanas:
This is in response to your letter of July 2, 1992, on
behalf of Cherries Footwear, Inc., concerning the classification
of women's sandals under the Harmonized Tariff Schedule of the
United States (HTSUS).
FACTS:
The merchandise consists of women's thong sandals with
plastic soles. The thong upper is made from textile strips which
are sewn to a plastic liner. Loosely tack-stitched to and
covering much of the textile material are plastic sequins and
large and small plastic beads. However, the sequins and beads do
not cover the entire textile area. The portion of the thong that
passes between the toes is covered by a plastic tube.
ISSUE:
What material makes up the external surface area of the
sandal's upper? Are the sequins and beads "accessories or
reinforcements" for classification purposes?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
Chapter 64, note 4(a), HTSUS, states that:
[t]he material of the upper shall be taken to be the
constituent material having the greatest external surface
area, no account being taken of accessories or
reinforcements such as ankle patches, edging, ornamentation,
buckles, tabs, eyelet stays or similar attachments.
HQ 085106, dated September 22, 1989, dealt with the
classification of a beaded shoe from China. In the ruling, it
was stated that:
[a]n examination of the sample reveals that the beads are
laid out in specific designs. The underlying textile
material can be clearly seen and it is apparent that the
manufacturer's intention was to enhance the textile upper
with the glass beads and not to obscure it. It is our
opinion that the beads are ornamentation on a textile upper
and should not be considered as external surface area of the
upper.
The subject sandal is similar to the shoe in HQ 085106.
Although the sequins and beads cover much of the textile
material, it is our position that they are meant to enhance the
textile and not obscure it. In fact, the color of the sequins
blend in with the color of the textile strips. Therefore, we
find that the sequins are ornamentation and, under chapter 64,
note 4(a), HTSUS, are "accessories or reinforcements".
We do note HQ 087430, dated October 22, 1990, which dealt
with the classification of athletic footwear with uppers of vinyl
underlay covered with leather components. In the ruling, it was
stated that:
[u]pon reconsideration, it is now our position that a
material which comprises 100 percent of the external surface
of an upper must be more than mere accessories and
reinforcements, even though it may have underneath it a
plausible upper material. . . Noting that exceptions may
evolve with new designs, we would agree that on a case by
case basis a material in a shoe upper which is completely
covered by other material should usually not be considered
in external surface area measurements, and that the other
material should be considered to be the material of the
external surface.
It is our position that the holding in HQ 087430 does not
apply to the subject sandal. The sequins and beads only
partially cover the textile strips. They do not comprise 100
percent of the external surface area of the upper. Because of
this, the textile strips are definitely more than a plausible
upper material. They make up the external surface area of
sandal's upper.
Therefore, the subject sandal is classifiable under
subheading 6404.19.35, HTSUS, which provides for: "[f]ootwear
with outer soles of rubber or plastics and uppers of textile
materials: [o]ther: [f]ootwear with open toes or open heels:
[o]ther."
HOLDING:
The subject women's sandals are classifiable under
subheading 6404.19.35, HTSUS. The general, column one rate of
duty is 37.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division