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 > 1996 HQ Rulings > HQ 957883 - HQ 958018RL > HQ 957926

Previous Ruling Next Ruling
HQ 957926



September 20, 1995

CLA-2 R:C:M: 957926 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.90

District Director
U.S. Customs Service
101 E. Main Street
Norfolk, Virginia 23510

RE: Protest 1401-95-100023; women's footwear; "Scarlet"; Note 4(a), Chapter 69; external surface area of the upper; leather; textile; other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, for other persons, valued over $2.50 per pair; 6404.19.80; other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, valued over $6.50 but not over $12/pair

Dear District Director:

This is in regards to Protest 1401-95-100023 concerning the tariff classification of women's footwear under the Harmonized Tariff Schedule of the United States (HTSUS). Information presented in a meeting in early July 1995, and in an additional submission dated July 13, 1995, were taken into consideration in rendering this decision.

FACTS:

The merchandise at issue is women's footwear, style name "Scarlet." The entry of the women's footwear was liquidated on November 18, 1994, under subheading 6404.19.80, HTSUS, as other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, valued over $6.50 but not over $12/pair. This classification was based on Customs Laboratory Report #4-94-11238-001 dated July 6, 1994, which determined that the external surface area of the upper was composed of 50.3% textile and 49.7% leather (average of three tests).

In a protest timely filed on February 7, 1995, the protestant contends that the women's footwear is properly classified under subheading 6403.99.90, HTSUS, as other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, for other persons, valued over $2.50 per pair. The protestant believes that Customs Laboratory Report #4-94-11238-001 is incorrect. The protestant had "Scarlet" analyzed by two independent laboratories which determined that the external surface area of the upper was leather (60.2% leather to 39.8% textile and 58.6% leather to 41.4% textile).

ISSUE:

Whether the women's footwear, style name "Scarlet," is classified under subheading 6403.99.90, HTSUS, as other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, for other persons, valued over $2.50 per pair, or under subheading 6404.19.80, HTSUS, as other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, valued over $6.50 but not over $12/pair?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." The competing subheadings are as follows:

6403.99.90 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather...Other footwear...Other...Other...Other...For other persons...Valued over $2.50/pair....

6404.19.80 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials...Footwear with outer soles of rubber or plastics...Other...Other...Valued over $6.50 but not over $12/pair....

Note 4(a) to Chapter 64, HTSUS, reads, as follows:

(a) The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments.

To resolve this matter, the Office of Laboratories and Scientific Services re-examined the sample submitted for Customs Laboratory Report #4-94-11238-001. After re-testing "Scarlet", Customs Laboratory Report #4-95-11693-001 dated August 7, 1995 (amending Customs Laboratory Report #4-94-11238-001), determined that:

THE SAMPLE IS WOMEN'S FOOTWEAR ["Scarlet"] WITH AN UPPER THAT HAS AN EXTERNAL SURFACE AREA OF 38% TEXTILE MATERIAL AND 62% LEATHER. THE OUTER SOLE IS WHOLLY OF PLASTIC. THE UPPER LEATHER IS NOT PIGSKIN.

Thus, the women's footwear, style name "Scarlet," is properly classified under subheading 6403.99.90, HTSUS, as other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, for other persons, valued over $2.50 per pair.

HOLDING:

Women's footwear, style name "Scarlet", is classified under subheading 6403.99.90, HTSUS, as other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, for other persons, valued over $2.50 per pair.

The protest should be GRANTED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065 dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: