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HQ 086328


April 18, 1990

CLA-2:CO:R:C:G 086328 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.11.7030; 6307.90.9050

Patty Iacono
Gladish & Associates
215 Long Beach Boulevard, #511
Long Beach, CA 90802-3100

RE: Shoes with hook and loop decorative attachments

Dear Ms. Iacono:

This is in reference to your letter dated December 20, 1989, requesting the tariff classification of shoes and hook and loop fiber strips under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples produced in Korea were provided.

FACTS:

The merchandise at issue is shoes with decorative textile strips that attach to the upper. The shoes are sneakers with a rubber foxing tape reinforcement, and textile uppers that are composed of hook and loop Velcro-type material. The shoe has a calendered sole.

Also at issue are woven man-made fiber strips with various dinosaur designs printed on the face. The back of the strips are also of the hook and loop Velcro-type fiber so that they will stick to the upper of the shoe for decoration. The strips are rectangular or square and are approximately 1 1/2 to 2 inches by 1 inch. Some of the strips will be imported with the shoe and others will be imported separately. The strips have cut lines of demarcation between each design. A few threads have been left intact between the strips so that they remain connected yet can be easily separated.

The sample that was submitted with this ruling request was not properly marked with the country of origin. 19 CFR 134, Customs Regulations, requires that the marking of the country of origin be legible, permanent, and conspicuous. The marking in the shoe at issue is in a conspicuous location; however, it is not legible nor permanent because the printing is very light and it would probably rub off as the shoe is worn. The fabric strips that are imported on the shoe do not need separate marking. The fabric strips that are imported separately do need country of origin marking. If they are imported in the packaging in which they will be sold to the consumer, then it is sufficient to put the marking on the package rather than on the strips themselves.

ISSUE:

1. What is the classification of the shoe at issue?

2. What is the classification of the textile strips at issue when imported separately?

3. What is the classification of the textile strips at issue when imported with the shoes?

LAW AND ANALYSIS:

ISSUE 1

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6404, HTSUSA, provides for shoes with outer soles of rubber and textile uppers. The shoes at issue have a rubber sole and rubber foxing tape. The hook and loop upper of the shoe is made up of textile materials. Therefore, the shoes at issue are classifiable under heading 6404, HTSUSA.

ISSUE 2

Heading 6307, HTSUSA, provides for other made up textile articles. Heading 6307, HTSUSA, is in Section XI. Note 7 to

Section XI defines "made-up" as follows:

For the purposes of this section, the expression "made-up" means:

(a) Cut otherwise than into squares or rectangles;

(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);

(c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unraveling by whipping or by other simple means;

(d) Cut to size and having undergone a process of drawn thread work;

(e) Assembled by sewing, gumming or otherwise . . .

(f) Knitted or crocheted to shape, presented in the form of a number of items in the length.

While Note 7(a) states that goods cut into squares or rectangles cannot be considered to be made-up, Note 7(b) lists many items that in their finished state are usually in a square or rectangle shape. Therefore, it is obvious that articles that are excluded by Note 7(a) are items that are merely cut into shapes or rectangles without any further processing as listed in Notes 7(b) through 7(f).

The hook and loop fabric strips at issue are cut into squares and rectangles; however, they are produced in the finished state, ready for use, (perhaps needing to be separated), as stated in Note 7(b). Therefore the strips at issue that are imported separately from the shoe are classifiable as other made- up articles of textile.

ISSUE 3

The shoe at issue is imported with some of the hook and loop
strips attached to the upper. Under GRI 3(b) goods that are prima facie classifiable under two or more headings that are composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character.

The Explanatory Notes provide the official interpretation of the tariff at the international level. The Explanatory Notes for GRI 3(b) state that composite goods include goods with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts. The shoes and textile strips at issue are prima facie classifiable under two different headings. They are separate components that are mutually complementary. Shoes are not normally sold with decorative strips; however, hook and loop strips need to be attached to other hook and loop articles to be used. Although textile strips are not normally sold with shoes, in this case they would not normally be sold separately from the other hook and loop item to which they will be attached. It is the shoe that provides the essential character of the composite goods. The shoes with strips attached for importation are classifiable as footwear.

HOLDING:

ISSUE 1

Assuming that the shoes at issue are valued between $3.00 and $6.50 per pair, they are classifiable under subheading 6404.11.7030, HTSUSA, which provides for footwear with outer soles of rubber and uppers of textile materials, sports footwear: tennis shoes, basketball shoes, gym shoes, training shoes and the like, other, valued over $3.00 but not over $6.50 per pair, other, for men. The rate of duty is 90 cents per pair plus 37.5 percent ad valorem.

ISSUE 2

The decorative hook and loop fabric pieces at issue are classifiable under subheading 6307.90.9050, HTSUSA, which
provides for other made-up articles, other. The rate of duty is 7 percent ad valorem.

ISSUE 3

The decorative hook and loop fabric pieces at issue, when imported with the shoe, are classifiable under subheading 6404.11.7030, HTSUSA, as a composite good with the shoe, as footwear with rubber soles and textile uppers. The rate of duty is 90 cents per pair plus 37.5 percent ad valorem.

Sincerely,

John Durant, Director

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