CLA-2 CO:R:C:M 954936 DFC
Ame S. Abe
Elite Customs Service, Inc.
5777 W. Century Blvd., Suite 850
Los Angeles, CA 90045
RE: Footwear; Slipper, slip-on; Upper, external surface area
Dear Ms. Abe:
In a letter dated August 28, 1993, on behalf of Grand
Plastics, Inc., you inquired as to the tariff classification
under the Harmonized Tariff Schedule of the United States
(HTSUS), of a slip-on shoe manufactured in China. You state that
the footwear, a sample of which was submitted for examination,
has an upper of which the major material is seaweed.
FACTS:
The sample, which was submitted without a style name or
number, has an upper the external surface area of which is made
entirely of interlaced strips of different materials in various
colors. Each strip is about 1/4 inch wide. The majority of the
strips appear to be of natural raffia plaits. The other strips
are made of textile materials; the silvery strips are textile
covered by plastics. The sole appears to be made of rubber
and/or plastics.
ISSUE:
What is the constituent material which comprises the
greatest external surface area of the shoe's upper?
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
-2-
[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.
Note 3 to Chapter 64, HTSUS, provides that "[f]or the
purposes of this chapter, the expression 'rubber or plastics'
includes any textile material visibly coated (or covered)
externally with one or both of those materials.
Note 4(a) to Chapter 64, HTSUS, reads as follows:
The 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.
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). EN (E) to Chapter 64, HTSUS,
states that "[i]t should be noted that for the purposes of this
chapter, the expression 'rubber or plastics' includes any textile
material visibly coated or covered externally with one or both of
those materials, which means that the coating or covering can be
seen with the naked eye with no account being taken of any
resulting change of colour."
EN (F) to Chapter 64, HTSUS, states that "[s]ubject to the
provision of (E) above, for the purposes of this Chapter, the
expression 'textile materials' covers the fibers, yarns, fabrics,
felts, nonwovens, twine, cordage, ropes, cables, etc., of
Chapters 50- to 60."
It appears that the light tan strips are natural raffia
plaits described in Heading 4601, HTSUS, which precludes them
from being considered "textile materials" for purposes of
classification under Chapter 64, HTSUS, noting EN (F), supra.
The silvery strips are a fabric visibly coated with
plastics. Therefore, these strips are considered to be plastics
for purposes of classification under Chapter 64, HTSUS, following
note 3 to Chapter 64, HTSUS, supra. The other strips are of
textile materials.
-3-
Based on a visual examination of the sample, it is our
opinion that the raffia strips occupy more surface area of the
upper than either the plastic or the textile ones. The claim in
A-3-d of the Interim Footwear Invoice (IFA) that the external
surface area of the upper is of materials other than leather,
rubber/plastics, or textile is probably correct. The claim in A-
4-c of the IFA that the sole is of other materials is incorrect
because the external surface area of the sole is obviously 100%
plastics. However, this fact is not material to the
classification of the footwear in this case.
In view of the foregoing, it is our position that the
slipper with the raffia upper is classifiable under subheading
6405.90.90, HTSUS, which provides for other footwear, other,
other.
HOLDING:
Raffia constitutes the greatest external surface area of the
slipper's upper.
The slipper is dutiable at the rate of 12.5% ad valorem
under subheading 6405.90.90, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division