CLA-2-64:RR:NC:SP:247
Mr. William J. Maloney
Rode & Qualey
55 West 39th Street
New York, NY 10018
RE: The tariff classification of footwear from China
Dear Mr. Maloney:
In your letter dated July 3, 2008 you requested a tariff classification ruling on behalf of Brown Shoe Company, Inc., for four styles of footwear.
You describe the items as follows:
Sample A – Naturalizer Fluff (Tan)
The Naturalizer Fluff is a woman’s open-toe, open heel fashion shoe with an approximately 3-inch high heel. The shoe has a plastic outsole. The exterior surface area of the upper consists of leather scraps and/or leather dust which has been ground and applied through a proprietary process to a textile substrate. The recycled leather material which comprises the exterior surface area of the upper of the shoe completely obscures the underlying textile material. You described the process in a telephone conversation with National Import Specialist Richard Foley as taking leather dust and applying it by means of an adhesive to woven textile material.
2. Sample B – Champion Max FBR
The Champion Max FBR is a girl’s shoe with a plastic upper and a functional hook and loop closure strap. The shoe has an outsole comprised of plastic and bonded leather. The applied embossed bonded leather is the constituent material of the outer sole that has the greatest surface area in contact with the ground, with no account being taken of accessories or reinforcements.
Sample C – Etienne Aigner Plaid Buckle Strap
The Etienne Aigner Plaid Buckle Strap is a women’s slip on shoe with a man made fiber textile upper. The sole is made of rubber/plastic to which has been applied leather dust. The leather dust application is the constituent material having the greatest external surface area on the outer sole.
4. Sample D – Fluff Clog
The Fluff Clog has an upper predominantly of leather dust applied to a plastic substrate. The clog has a plastic outsole which has not been finished. However, the open spaces of the sole will be completed or filled with the same material as the rest of the outsole.
You believe that the material comprising the external surface area of the upper in Sample A is composition leather. You also believe that the “bonded leather” applied to the sole of Sample B is composition leather. You offer no opinion regarding the ‘leather dust” applied to the outer sole of Sample C. You believe that the “leather dust” applied to the upper of Sample D is neither leather nor composition leather.
T.D. 93-88 Footwear Definitions dated October 25, 1993 defines composition leather as made by binding together fibers or small pieces of natural leather. It does not include synthetics not based on natural leather. It is usually made of leather waste formed into strips, slabs, or similar forms.
The material described and used in Sample A, C and D above is not composition leather as that term is understood by this office. We agree that the material identified as “bonded leather” applied to the sole of Sample B is “composition leather.”
Sample A, Naturalizer Fluff is a women’s open toe/heel, high-heel fashion shoe with an outer sole of rubber or plastics. The shoe has an ankle strap that secures the shoe with a metal buckle closure. The material comprising the external surface area of the upper is textile material for classification purposes.
The applicable subheading for Sample A, Naturalizer Fluff will be 6404.19.3560, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: other: footwear with open toes or open heels: other. The rate of duty will be 37.5 percent ad valorem.
Sample B, Champion Max FBR is a girl’s below-the-ankle shoe with an outer sole and upper of rubber/plastics. The unit molded rubber/plastics outer sole has a thin layer (Approximately 1/16 inch) of material identified as “bonded leather” adhered to the walking surface accounting for the greatest external surface area in contact with the ground, when in use. You state that the “bonded leather” contains a minimum of 75% leather material which has been chopped, combined with cement and pressed into sheets. We agree with your statement that the material is “composition leather” for classification purposes.
The applicable subheading for Sample B, Champion Max FBR, will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The rate of duty will be 12.5 percent ad valorem.
Sample C – Etienne Aigner Plaid Buckle Strap is a women’s slip-on shoe with an outer sole of rubber/plastics and an upper of textile material. You state that the rubber/plastics outer sole has an application of “leather dust” that should be deemed the constituent material of the outer sole. You have also submitted an alternate sole with a different pattern for this style and request that we issue a ruling on the shoe with both soles.
The World Customs Organization, (WCO), Harmonized System Committee recently issued an amendment to the Explanatory Notes, Chapter 64, General, item (C) concerning outer soles. The Note states: The term "outer sole" as used in headings 64.01 to 64.05 means that part of the footwear (other than an attached heel) which, when in use, is in contact with the ground. The constituent material of the outer sole for purposes of classification shall be taken to be the material having the greatest surface area in contact with the ground. In determining the constituent material of the outer sole, no account should be taken of attached accessories or reinforcements which partly cover the sole. These accessories or reinforcements include spikes, bars, nails, protectors or similar attachments (including a thin layer of textile flocking (e.g., for creating a design) or a detachable textile material, applied to but not embedded in the sole). The thin layer described as “leather dust” adhered to the rubber/plastics outer sole of Sample C is a "similar attachment" to the textile material "applied to but not embedded in the sole" cited in the Note and is therefore not taken into account in determining the constituent material of the outer sole. The constituent material of the outer sole, comprising the greatest external surface area in contact with the ground, when in use, for both sole patterns for Sample C, is rubber/plastics.
The applicable subheading for Sample C – Etienne Aigner Plaid Buckle Strap will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: other, footwear of the slip-on type, other. The rate of duty will be 37.5 percent ad valorem.
Sample D – Fluff Clog is a slip-on, open-heel clog with an outer sole and upper of rubber/plastics. The “leather dust” applied to the rubber/plastics upper is accessories or reinforcements as described in Note 4(a) to Chapter 64, HTSUS.
The applicable subheading for Sample D – Fluff Clog will be 6402.99.4040, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: other: footwear with open toes or open heels, other. The rate of duty will be 37.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division