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HQ 084661


September 15, 1989

CLA-2:CO:R:C:G 084661 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3560

Mr. Glen Barad
Dynasty Footwear, Ltd.
California Mart
110 E. Ninth Street, Suite A-794
Los Angeles, CA 90079

RE: Classification of footwear

Dear Mr Barad:

This is in reference to your letter dated May 19, 1989, requesting the tariff classification of a sandal under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted.

FACTS:

The merchandise at issue is a women's casual sandal. It has a rubber/plastics bottom and an upper that is composed of strips of polypropylene imitation raffia that has been woven into 1-1/2 inch straps. Most of the polypropylene strips do not exceed 5 mm. There is a plastic extended outside heel counter and a plastic extension on the outside of the ankle strip. The latter strip has a Velcro-type fastener.

ISSUE:

Whether the raffia is considered plastic or textile for classification purposes.

LAW AND ANALYSIS:

Classification of the shoe at issue is dependent upon whether the imitation raffia is considered a textile or a plastic. This is determined by the width of the fibers. Heading 5404, HTSUSA, provides in part for strip and the like (for example artificial straw) of synthetic textile materials of an
apparent width not exceeding 5 mm. The Explanatory Notes provide the official interpretation of the tariff at the international level. The Explanatory Notes to heading 5404, HTSUSA, read in part as follows:

(2) Strip and the like, of synthetic textile materials. The strips of this heading are flat, of a width not exceeding 5 mm, either produced by extrusion or cut from wider strips or from sheets.

Section XI provides classification for textiles and textile articles. Note 1(g) to section XI states that the section does not cover monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (chapter 39). Because most of the strips of raffia in this shoe are under 5 mm the shoe upper is considered to be of textile.

HOLDING:

The merchandise at issue is classifiable under subheading 6404.19.3560, HTSUSA, which provides for footwear with outer soles of rubber, plastics, and uppers of textile materials, other, footwear with open toes or open heels, other, other, for women. The rate of duty is 37.5 percent ad valorem under the General duty rate column.

Sincerely,

John Durant, Director

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