CLA-2 CO:R:C:M 952874 DFC
Ms. Judy Ko
Import Manager
New York Transit
P.O. Box 56832
Hayward, CA 94545
RE: Footwear, women's; Adhesive construction
Dear Ms. Ko:
Your letter dated September 28, 1992, addressed to the Area
Director of Customs in New York, concerning the tariff
classification under the Harmonized Tariff Schedule of the United
States (HTSUS), of certain women's footwear produced in Hong Kong
has been referred to this office for a direct reply to you. A
sample was submitted for examination.
FACTS:
The sample shoe designated as style "LILY" is marked "Made
in Taiwan." This shoe has a black velvet lasted upper cemented
to the bottom edge of a cardboard insole. A 1/1/2 inch wooden
heel is attached to the upper by cement and 2 one-inch nails.
There is a rubber heel lift cemented to the bottom of the wooden
heel. The remaining part of the bottom of the shoe, that is, the
sole, the shank and the front surface of the heel (heel breast)
is covered with a single black plastic piece attached by an
adhesive cement.
ISSUE:
Can this footwear be considered within the ambit of
subheading 6404.19.60, HTSUS, as having soles (or midsoles, if
any) of rubber or plastics which are affixed to the upper
exclusively with an adhesive?
-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]." In other words,
classification is governed first by the terms of the headings of
the tariff and any relative section or chapter notes.
With respect to the shoe in issue, it is our observation
that the sole, which is in direct contact with the upper, is
affixed to the upper exclusively with an adhesive. The fact that
the remaining portion of the black plastic piece is cemented to
the shank and the front surface of the wooden heel rather than to
the upper has no relevance to a determination of whether the sole
is affixed exclusively with an adhesive.
HOLDING:
The sample shoe designated as style "LILLY" is classifiable
under subheading 6404.19.60, HTSUS, as footwear with outer soles
of rubber, plastics, leather or composition leather and uppers of
textile materials, other, valued over $3 but not over $6.50/pair,
having soles (or midsoles, if any) of rubber or plastics which
are affixed to the upper exclusively with an adhesive (any
midsoles also being affixed exclusively to one another and to the
sole with an adhesive). . . . The applicable rate of duty for
this provision is 37.5% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division