HQ 951439: Outer sole; GRI 1; rubber; textile; Note 3, Chapter 64; 086689

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                           HQ 951439 

                          May 14, 1992

CLA-2 CO:R:C:M 951439 KCC

CATEGORY:  Classification

TARIFF NO.:  6406.20.00

John M. Peterson, Esq.
Neville, Peterson & Williams
39 Broadway
New York, NY  10006

RE:  Outer sole; GRI 1; rubber; textile; Note 3, Chapter 64;
     086689

Dear Mr. Peterson:

     This is in response to your letter dated February 27, 1992,
to Customs in New York, on behalf of Totes, Incorporated,
requesting the tariff classification under the Harmonized Tariff
Schedule of the United States (HTSUS), of a "rubberized fabric"
outer sole from the People's Republic of China.  A sample of the
outer sole was submitted for examination.  Your letter and the
sample were referred to this office for a response.

FACTS:

     The footwear outer sole is manufactured in the People's
Republic of China by stretching 100 percent woven cotton fabric
over a footwear last.  Rubber is then applied to both sides of
the cotton fabric through a process of vulcanization.  The "top"
side of the fabric is coated with rubber in a relatively thick
layer in which the weave of the cotton fabric is totally
obscured.  The rubber applied to the "bottom" side of the fabric
in one single application creates a tread pattern over part of
the cotton fabric.  After the tread is applied, the weave of
cotton fabric which is not obscured by the rubber tread is
visible.  You state that the "rubberized fabric" formed by this
process will have a weight of not more than 1500 grams per square
meter.

     After the rubber is applied to the "top" and "bottom" sides
of the fabric by vulcanization, the fabric is removed from the
last, cut to shape in the form of the footwear outer sole, and
imported into the U.S.

ISSUE:

     Is the article properly classified as a rubber outer sole
under subheading 6406.20.00, HTSUS, or as other footwear parts of
textile material under subheading 6406.99.15, HTSUS?

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...."  Note 3, Chapter 64,
HTSUS, states that:

     For the purposes of this chapter, the expression "rubber or
     plastics" includes any textile material visible coated (or
     covered) externally with one or both of those materials.

Inasmuch as Note 3 to Chapter 64 defines the expression "rubber
or plastics" for purposes of Chapter 64, it is not necessary to
proceed to other chapters in the HTSUS for guidance concerning
the composition and definition of the material of the outer sole
at issue.  

     We have determined that Note 3 to Chapter 64 does not
require that the coating be uniform but merely that it be
visible.  See, Headquarters Ruling Letter (HRL) 086689 dated May
15, 1990.  While the rubber tread does not completely cover the
external surface of the outer sole, the rubber visibly coats the
textile material beneath.  Inasmuch as the rubber tread is an
obvious feature of the external surface of the outer sole, it is
our opinion that the rubber tread constitutes a visible covering
within the meaning of Note 3 to Chapter 64.  Therefore, for
purposes of Chapter 64 the entire external surface of the outer
sole at issue is determined to be of rubber material and is
properly classified under subheading 6406.20.00, HTSUS, which
provides for outer soles of rubber.

HOLDING:

     The outer sole is properly classified under subheading
6406.20.00, HTSUS, which provides for "Parts of footwear;
removable insoles, heel cushions and similar articles; gaiters,
leggings and similar articles, and parts thereof...Outer soles
and heels, of rubber or plastics", dutiable at the rate of 5.3
percent ad valorem.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division