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NY K80712

December 11, 2003
CLA-2-64: RR: NC: SP: 247 K80712


TARIFF NO.: 6402.99.30

Mr. Michael R. Spano
Mr. Michael R. Spano & Co., Inc.
Custom House Brokers
190 Mckee Street
Floral Park, NY 11001

RE: The tariff classification of footwear from China.

Dear Mr.Spano:

In your letter dated November 17, 2003, on behalf of your client Kenneth Cole Productions L.P., you requested a tariff classification ruling.

The submitted half-pair sample identified as Misses Bongo Pattern BK0047A, Name “CABO,” is a girl’s open-toe, open-heel shoe that does not cover the ankle. The shoe has an upper consisting of two 7/16-inch wide plastic straps that cross over the middle of the vamp and are lasted under the insole. The upper straps feature sewn on 3-inch long floral pattern textile strips that are decorated with offset flowers and imitation jewels. The shoe also has a rubber/plastic ankle strap with an adjustable side metal buckle closure, a padded insole, an approximately 2-inch high platform-wedge heel and a rubber/plastic outsole.

You ask if the textile material strips attached to the rubber/plastic straps are “loosely attached appurtenances” and indicate that if they are, then the correct subheading for this shoe will be 6402.99.1871 (HTS).

In regards to your specific question, briefly, a "loosely attached appurtenance" is generally unmeasurable in any objective way, and must be:

(a) purely decorative, no function no matter how minor or non-essential.

(b) secured by minimal stitching (one or two stitches), tacking or a single rivet.

(c) its removal must not result in excessive holes rendering the upper unserviceable.

Textile flowers, fabric bows secured with minimal (one or two) stitching or a single rivet or tack, pom-poms, non-functional buttons and tassels are examples of the type of item commonly considered "loosely attached appurtenances."

In this case, the floral textile strips are readily measurable coverings for the surface of the upper and they are not "loosely attached appurtenances." The textile strips are accessories/reinforcements that account for more than 10% of the upper’s external surface area. In this regard, the upper’s surface is less than 90% plastic and is precluded from being classified, as you have suggested, under subheading 6402.99.1871, HTS.

The applicable subheading for this shoe, identified as Misses Bongo Pattern BK0047A Name “CABO,” will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which has open toes or open heels. The rate of duty will be 37.5% ad valorem.

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.


Robert B. Swierupski

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