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HQ 952874


February 1, 1993

CLA-2 CO:R:C:M 952874 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.60

Ms. Judy Ko
Import Manager
New York Transit
P.O. Box 56832
Hayward, CA 94545

RE: Footwear, women's; Adhesive construction

Dear Ms. Ko:

Your letter dated September 28, 1992, addressed to the Area Director of Customs in New York, concerning the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS), of certain women's footwear produced in Hong Kong has been referred to this office for a direct reply to you. A sample was submitted for examination.

FACTS:

The sample shoe designated as style "LILY" is marked "Made in Taiwan." This shoe has a black velvet lasted upper cemented to the bottom edge of a cardboard insole. A 1/1/2 inch wooden heel is attached to the upper by cement and 2 one-inch nails. There is a rubber heel lift cemented to the bottom of the wooden heel. The remaining part of the bottom of the shoe, that is, the sole, the shank and the front surface of the heel (heel breast) is covered with a single black plastic piece attached by an adhesive cement.

ISSUE:

Can this footwear be considered within the ambit of subheading 6404.19.60, HTSUS, as having soles (or midsoles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive?

LAW AND ANALYSIS:

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

With respect to the shoe in issue, it is our observation that the sole, which is in direct contact with the upper, is affixed to the upper exclusively with an adhesive. The fact that the remaining portion of the black plastic piece is cemented to the shank and the front surface of the wooden heel rather than to the upper has no relevance to a determination of whether the sole is affixed exclusively with an adhesive.

HOLDING:

The sample shoe designated as style "LILLY" is classifiable under subheading 6404.19.60, HTSUS, as footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, other, valued over $3 but not over $6.50/pair, having soles (or midsoles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any midsoles also being affixed exclusively to one another and to the sole with an adhesive). . . . The applicable rate of duty for this provision is 37.5% ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division


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