United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0083979 - HQ 0084043 > HQ 0084022

Previous Ruling Next Ruling


HQ 084022


February 6, 1990

CLA-2 CO:R:C:G 084022 WAW

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.6060

Ms. Anna Andersson
Mmexx Corporation
1530 McDaniel Drive
Westtown Business Center
West Chester, PA 19380

RE: Women's bowling shoe

Dear Ms. Andersson:

This ruling is in response to your letter of October 5, 1988, requesting the classification of a women's bowling shoe under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The subject merchandise is a women's bowling shoe with a nylon fabric upper. The upper has split leather overlays around the toe, along the sides, around the heel, and along the eyelets. The outer sole of the shoe is made of rubber/plastic with a large piece of split leather stitched over the arch-to-toe portion.

ISSUE:

What is the constituent material of the outer sole for classification purposes?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order.

Legal Note 4(b) to Chapter 64 provides the following:

(b) The constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

The Explanatory Notes, which represent the official interpretation of the tariff at the international level, state in the general notes for Chapter 64, that:

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 such as spikes, bars, nails, protectors or similar attachments which partly cover the sole.

In the instant case, the leather on the outer sole is more than a mere accessory or reinforcement. It does not resemble any of the examples that are set forth in Legal Note 4(b) such as a spike, bar, nail, protector or similar attachments. The leather attachment has a greater surface area in contact with the ground than the rubber heel lift area. Accordingly, the women's bowling shoe is classifiable under subheading 6404.20, HTSUSA, which provides for "footwear with outer soles of leather or composition leather."

Moreover, the item in question is not classifiable under subheadings 6404.20.2000 or 6404.2040, HTSUSA. The qualifying language preceding U.S. subheadings 6404.20.20/40, HTSUSA, reads as follows:

Not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics.

Based on a prior Customs ruling, it is clear that these subheadings are limited to footwear with fabric uppers and leather or composition leather soles which are under 10 percent by weight of rubber and plastics or not over 50 percent by weight of textile materials, rubber and plastics. (See HRL 082614, enclosed.)

In this instance, the sole of the women's bowling shoe is over 10 percent by weight of rubber and/or plastics and over 50 percent by weight of textile materials, rubber and plastics. Accordingly, it is Customs position that the item at issue is properly classifiable under subheading 6404.20.60, HTSUSA, providing for "footwear with outer soles of leather or composition leather: other... for women."

HOLDING:

The women's bowling shoe at issue is classifiable under subheading 6404.20.6060 under the HTSUSA. The rate of duty is 37.5% ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: