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NY H86431




January 11, 2002

CLA-2-64:RR:NC:TA:347 H86431

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35 ; 6307.90.9889

Ms. Stephanie A. Goldfischer
Grunfeld, Desiderio, Lobowitz, Silverman & Klestadt LLP 245 Park Ave.
New York, NY 10167-3397

RE: The tariff classification of footwear and two small textile fabric ornaments backed with hook-and-loop fastener tape, from China.

Dear Ms.Goldfischer:

In your letter dated December 14, 2001, on behalf of your client E. S. Originals, you requested a tariff classification ruling.

The submitted half pair sample identified as Style No. V 83131, is a girl’s open-toe, open-heel, slip-on shoe with a textile upper, a wedge-type midsole and a rubber/plastic outer sole. In the center of the textile upper vamp, as you state, there is small rectangular piece of hook-and-loop material to which a textile butterfly, backed with hook-and-loop fastener tape, is attached. We consider this single butterfly ornament to be a decorative part of this shoe upper, but it is also a “loosely attached appurtenance” for footwear classification purposes and as such does not count in the upper’s external surface area measurements.

In addition, you state that this shoe will also be imported with two additional textile ornaments, one shaped like a small heart and the other a small flower, both backed with hook-and-loop fastener tape, and that the shoe can only accommodate one decorative “appurtenance” at a time. We consider the two additional textile ornaments to be separately classifiable and excluded from classification as footwear or parts of footwear in Chapter 64, HTS. Chapter Note 2 to Chapter 64, HTS, specifically states that, “For the purposes of heading 6406, the term “parts” does not include pegs, protectors, eyelets, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606.”

The applicable subheading for the shoe Style No. V 83131, complete with its single butterfly ornament, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, , in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the two small textile fabric ornaments backed with hook-and-loop fastener tape will be 6307.90.9889, HTS, which provides for other made-up textile articles, other. The rate of duty will be 7% ad valorem.

We are returning the samples as you requested, except that we are retaining the heart and the flower ornaments for official purposes.

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.

Sincerely,

Robert B. Swierupski
Director,

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